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File #: 2005-1935    Version: 1
Type: Ordinance Status: Passed Finally
File created: 11/29/2005 In control: Committee on Finance & Budget
On agenda: Final action: 12/19/2005
Enactment date: 12/19/2005 Enactment #: 45
Effective date: 12/23/2005    
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 amending the rate of interest to be paid and deleting paragraph (c) (2).
Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL
Attachments: 1. 2005-1935.doc
Presenter
Presented by Mr. Shields

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 amending the rate of interest to be paid and deleting paragraph (c) (2).

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 by amending the rate of interest for payment of delinquent tax and deleting paragraph (c) (2) 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 to exercise the option to pay tri-annually, and the entire tax for the year sha...

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