Section 10. Discounts; Penalties; Notice.--* * *
(a.1) Notwithstanding any provision in subsection (a), for a
tax duplicate issued for real estate taxes both after the
effective date of this subsection and during the year 2020 by a
school district of the second class, third class or fourth class
or a vocational school district after an interim assessment
during calendar year 2020 , taxpayers who fail to make payment of
any taxes charged against them for four months after the date of
the tax notice shall not be charged a penalty. Taxpayers shall
have until December 31, 2020, to make payment of any taxes
charged them without a penalty being added to the taxes due.
(b) (1) If a taxpayer has not paid taxes on real estate
within four months after the date of the tax notice, the tax
collector shall send by first class mail the following notice in
bold print capital letters to the taxpayer:
YOUR REAL ESTATE TAXES HAVE NOT BEEN PAID ON TIME, AND A
PENALTY HAS BEEN ADDED TO THE AMOUNT YOU OWE. IF NOT PAID BY
DECEMBER 31, YOUR REAL ESTATE TAXES WILL BE DELINQUENT. IF YOU
HAVE ANY QUESTIONS, PLEASE CONTACT (NAME OF TAX COLLECTOR) BY
MAIL AT (ADDRESS) OR BY TELEPHONE AT (TELEPHONE NUMBER). IF YOUR
REAL ESTATE TAXES ARE TO BE PAID FROM AN ESCROW ACCOUNT
ESTABLISHED IN CONNECTION WITH YOUR MORTGAGE, YOU SHOULD CONTACT
THE COMPANY MANAGING YOUR ESCROW ACCOUNT.
(2) For a tax duplicate issued for real estate taxes during
the calendar year 2020, upon termination of a Statewide
declaration of emergency, the expiration or termination of the
Governor's proclamation of disaster emergency issued on March 6,
2020, published at 50 Pa.B. 1644 (March 21, 2020), the tax
collector shall send by first class mail the following
statement:
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