72 Pa. Stat. § 5511.5a

Current through Pa Acts 2024-35, 2024-56
Section 5511.5a - Interim assessment; duplicate; warrant
(a) When a duplicate is issued after an interim assessment, it shall constitute the elected tax collector's warrant for the collection of the taxes levied and assessed therein.
(b) Notwithstanding the complete and final settlement to be completed in accordance with section 26, the following shall apply to taxes due upon a duplicate issued after an interim assessment:
(1) If the whole amount is paid within two months after the date of the tax notice, a discount of at least two per centum from the amount of such tax shall apply.
(2) If paid within four months after the date of the tax notice, no penalty may be imposed and said taxes shall not be considered delinquent even if the payment occurs after December 31.
(3) If, as of December 31, taxes remain unpaid and less than four months have elapsed since the date of the tax notice, the taxing district shall reissue the duplicate to the elected tax collector in order to permit the taxpayer four months from the date of the tax notice to pay said taxes before either a penalty is imposed or a delinquency is declared.

72 P.S. § 5511.5a

1945, May 25, P.L. 1050, No. 394, 5.1, added 2000, Dec. 20, P.L. 735, No. 104, § 2, imd. effective.