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File #: 2017-2109    Version: 1
Type: Ordinance Status: Passed Finally
File created: 11/9/2017 In control: Committee on Finance and Law
On agenda: 11/13/2017 Final action: 12/19/2017
Enactment date: 12/19/2017 Enactment #: 57
Effective date: 1/1/2018    
Title: Ordinance amending the Pittsburgh Code at Title Two: Fiscal, Article IX: Property Taxes, Chapter 263: Real Property Tax and Exemptions, Section 263.02: Payment Options, Discount and Delinquency Penalty, so as to set the payment, discount, and delinquent dates for the 2018 fiscal year, and to further remove duplicative language.
Attachments: 1. Summary 2017-2109
Title
Ordinance amending the Pittsburgh Code at Title Two: Fiscal, Article IX: Property Taxes, Chapter 263: Real Property Tax and Exemptions, Section 263.02: Payment Options, Discount and Delinquency Penalty, so as to set the payment, discount, and delinquent dates for the 2018 fiscal year, and to further remove duplicative language.

Body
The Council of the City of Pittsburgh enacts as follows:

Section 1. The Pittsburgh Code is hereby amended at Title Two: Fiscal, Article IX: Property Taxes, Chapter 263: Real Property Tax and Exemptions, Section 263.02: Payment Options, Discount and Delinquency Penalty, as follows:

? 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 two (2) percent shall be allowed on all taxes due hereunder and paid during the month of January and up to February [28] 10; beginning [March 1] February 11 through February 28, taxes shall be payable at face value. [For the year 2017 only, a discount of two (2) percent shall be allowed on all taxes due hereunder and paid during the months of January and through February 28, 2017. All taxes paid after February 28, 2017, 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; 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 month of January and up to February 10, shall be paid at a discount of two (2) percent.
(2) Discounts in advance. The first tri-annual payment must be made on or before the last day...

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