City of Pittsburgh - File #: 2001-2254

• File #: 2001-2254
• Version: 2
• Type: Ordinance
• Status: Passed Finally
• File created: 10/23/2001
• In control: Committee on Finance & Budget
• Final action: 11/21/2001
• Enactment date: 11/13/2001
• Enactment #: 26
• Effective date: 11/21/2001
• Title: 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 (c) (2), which amends the method of calculating interest and penalty for delinquent taxes, and establishes a category of chronic delinquent.
• Sponsors: Barbara Burns
• Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL

Date	Ver.	Action By	Action	Result
11/21/2001	2	Mayor	Signed by the Mayor
11/13/2001	1	City Council	Passed Finally	Pass
11/13/2001	2	City Council		Pass
11/7/2001	1	Committee on Finance & Budget	Affirmatively Recommended	Pass
10/31/2001	1	Committee on Finance & Budget	Held in Committee	Pass
10/23/2001	1	City Council	Read and referred

Presenter
Presented by Ms. McDonald

AS AMENDED
Title
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 (c) (2), which amends the method of calculating interest and penalty for delinquent taxes, and establishes a category of chronic delinquent.

Body
Be it Resolved that 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:

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 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 paid during the month of January and up to February 10. Beginning February 11, 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, February; the second tri-annual payment, during the month of April; 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 10, 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 February or the taxpayer will have failed ...