Presenter
Presented by Mr. Udin
Title
Ordinance amending 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 fixing the discount date and fixing the date of delinquency.
Body
Be it resolved by the Council of the City of Pittsburgh 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 as follows:
Section 263.02 Payment options, discount and delinquency penalty
(a) Discount in advance. Taxes levied under this chapter shall be payable in advance during the months of January and February of the current year. A discount of 2% shall be allowed [on all taxes due hereunder and] on either the first installment, if the optional tri-annual payments are elected, or on the full amount of the taxes, if paid in full, paid during the month of January and up to February [11] 21. Beginning February 22, all taxes shall be payable at face value.
(1) For the 2003 tax year only, the discount date for the group of accounts that have not had their refunds processed due to the delay in the issuance of notification of assessment hearing results by the Board of Property Assessment, Appeals and Review of Allegheny County, said discount date shall be at least four weeks from the date the bills are mailed, with taxes payable at face value one week therefrom. For those that elect a tri-annual payment option, the second and third payments shall be at a corresponding length of time equal to that described in (b) (1).
(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; the second tri-annual payment,...
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