Article 1
Real Estate Tax Collection

A.    Tax Collector

§3-101 Compensation of Tax Collector.

The compensation or fee of the Tax Collector is fixed, beginning January 1, 1978, at 2¼ percent of Borough real estate taxes collected.

(Ord. 266B, 12/29/1977, §5)

B.    Payment of Real Estate Taxes

§3-111 Tax Discount and Penalty Rates.

As authorized by §10 of the Local Tax Collection Law of 1945, as amended, the Borough establishes the following discount and penalty rates:

A.    All taxpayers subject to payment of taxes shall be entitled to a discount at a rate set by ordinance or resolution of Borough Council from the amount of the tax upon making payment of the whole amount of the tax within 2 months after the date of the tax notice. If Borough Council fails to set a discount for a calendar year, the discount shall be 2 percent. If authorized by statute in times of a declared disaster emergency, Council may vary the discount period by resolution.

B.    All taxpayers who fail to make payment of a tax charged against them for a period of 4 months after the date of the tax notice shall be subject to a penalty set each year by ordinance or resolution of Borough Council, which shall be added to the taxes by the Tax Collector and collected by the Tax Collector. If Borough Council fails to set a penalty for a calendar year, the penalty shall be 10 percent, which shall be added to the taxes by the Tax Collector and collected by the Tax Collector. If authorized by statute in times of a declared disaster emergency, Council may vary the penalty period by resolution.

(Ord. 1984-1, 7/9/1984, §3-1002; as amended by Ord. 2020-2, 5/11/2020, §2)