Presenter
Presented by Mr. Udin
Title
An Ordinance amending and supplementing the Pittsburgh Code, Title Two, Fiscal; Article IX, Property Taxes; Chapter 263, Real Property Tax and Exemption; Section 263.02 "Payment options, discount and delinquency penalty", by adding paragraph (d), which will change the due dates for tax year 2002 only.
Body
The Council of the City of Pittsburgh hereby enacts as follows
Section 1. The Pittsburgh Code Title Two, Fiscal; Article IX, Property Taxes; Chapter 263, Real Property Tax and Exemption; Section 263.02 "Payment options, discount and delinquency penalty" is hereby amended and supplemented by adding paragraph (d) as follows:
Title Two, Fiscal: Article IX, Property Taxes; Chapter 263, Real Property Tax and Exemption; Section 263.02 "Payment options, discount and delinquency penalty
(a) Discount in advance. Taxes levied under this chapter shall be payable during the months of January and February of the current year. A discount of 2% shall be allowed on all taxes due hereunder and paid during the month of January and up to February 28, all taxes shall be payable at face value.
(b) Optional tri-annual payments. Any taxpayer will have the option to elect to pay real property taxes tri-annually as follows:
(1) Payment dates. The first tri-annual payment, during the months of January and February; and up to March 18; the second tri-annual payment, during the month of May; and the third tri-annual payment, during the month of July. Tri-annual payments made at any of the respective times hereby provided shall be payable at face, except for the first tri-annual payment which, if made during the months of January and up to February 28, shall be paid at a discount of 2%.
(2) Delinquent tri-annual payments. The first tri-annual payment must be made on or before the last day of April or the taxpayer will have failed to exercise the option to pay tri-annually, and the entire tax for the year shall become d...
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