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Current as of January 01, 2022 | Updated by FindLaw Staff
(a) General rule.--Notwithstanding any other law and subject to subsection (b), a taxing district may, by majority vote of the taxing district’s governing body, do any of the following for the collection of a tax imposed on the assessed value of real property that would otherwise be due by December 31, 2020:
(1) Collect the tax at the taxing district's prescribed discount rate, if any, no later than August 31, 2020.
(2) Waive any fee or penalty otherwise associated with the late payment of the tax if paid in full by December 31, 2020.
(b) Resolution required.--Any taxing district electing to exercise a power under subsection (a) shall do so by delivering a resolution of the governing body to the tax collector for the taxing district within 30 days of the effective date of this subsection.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 35 Pa.C.S.A. Health and Safety § 5713. Real property tax relief - last updated January 01, 2022 | https://codes.findlaw.com/pa/title-35-pacsa-health-and-safety/pa-csa-sect-35-5713/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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