[Adopted 12-8-1986 as §§ 2.91 to 2.93 of the 1986 Code]
From and after the passage of this article, there is imposed a penalty of 10% on any taxes remaining unpaid for four months after the date of the tax notice, for any taxes under the Local Tax Collection Law.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
From and after the passage of this article, there shall be imposed interest at the rate of 10% per annum, or 5/6 of 1% per month, on all claims for taxes, water rents or rates, lighting rates, or sewer rates from the date of filing of the lien therefor, and on all municipal claims from the day of the completion of the work after it has been filed as a lien.
The Tax Collector shall add the penalty and interest as herein provided to all claims, liens and taxes collected by the Tax Collector, or its authorized representative, and the Tax Collector shall collect the same.