In case the Tax Collector shall at any time find within the borough any resident or inhabitant who has attained the age of 18 years, whose name does not appear upon the tax duplicate, he or she shall report the name of the person forthwith to the assessor, who shall thereupon certify the same unto the Borough Council, which shall promptly certify the same to the Tax Collector reporting such name, whereupon the Tax Collector shall add such name and the assessment of this per capita tax against such person to the duplicate of the borough, and shall proceed to collect the taxes.
(1980 Code, Ch. 25, Part 2, § 27) (Ord. 946, passed 1-3-1973, § 7)