[Adopted 11-19-2001 by Ord.
No. 862]
[1]
Editor's Note: Former Art. II, Mercantile Tax, adopted 10-21-1968
by Ord. No. 556, as amended, was repealed 11-18-1996 by Ord. No. 816. Said
Art. II was subsequently repealed again 11-17-1997 by Ord. No. 823.
This article shall be known and may be cited as the "Real Property Tax
Ordinance."
The provisions of this article have been enacted pursuant to authority
granted by the Pennsylvania Borough Code (53 P.S. § 10101 et seq.,
as amended[1]) and the Pennsylvania Local Tax Collection Law (72 P.S. § 5511.1
et seq., as amended), and particularly, pursuant to § 5511.6 and
§ 5511.10 of the Local Tax Collection Law.
[1]
Editor's Note: This act may also be known and cited as the Pennsylvania
Municipalities Planning Code.
All taxes duly assessed, levied and imposed upon real property located
in the Borough of Mount Oliver shall be as follows:
A.
Place of payment. Borough of Mount Oliver Tax Collector,
150 Brownsville Road, Pittsburgh, PA 15210 (or its designated collection agent).
B.
Time of payment.
(1)
Real property taxes shall be due and payable at face
value by the 31st day of May of each calendar year.
(2)
An abatement of the 2% of the face value of each property
tax shall be allowed on all such taxes paid by the 30th day of April of each
calendar year.
(3)
A penalty of 10% of the face value of real property taxes
shall be imposed on all such taxes paid after the 31st day of May of each
calendar year.
(4)
Interest at the rate of 1/2% per month shall accrue on
all real estate taxes unpaid after the 30th day of June of each calendar year,
until paid.
