The tax collector shall collect by suit or otherwise, all taxes, interests, costs, fines, and penalties due under this subchapter and unpaid. If, for any reason, any tax is not paid when due, interest at the rate of 6% per year on the amount of unpaid taxes and an additional penalty of 0.5% of the amount of the unpaid tax, for each month or fraction of month during which the tax remains unpaid shall be added and collected. Whenever suit is brought for the recovery of unpaid tax, the taxpayer shall, in addition, be liable for the costs of collection as well as for interest and penalties. The tax collector may accept payment under protest of the tax claimed by the borough in any case where any person disputes the borough’s claim for the tax. If a court of competent jurisdiction thereafter decides that there has been overpayment to the tax collector, the tax collector shall refund the amount of the overpayment to the person who paid under protest. Any action instituted for such judicial determination shall be instituted within two years of the last day of the period for which the tax is disputed or claim made. All refunds shall be made in conformity with the procedure prescribed by the borough.
(Ord. 01-03, passed 10-6-2003)