The payment of the first installment by any taxpayer before the taxes become delinquent in any year shall be conclusive evidence of an intention to pay his, her or its City taxes on the installment plan as provided in this chapter. If the first installment is not paid before the taxes become delinquent, the taxpayer shall not have the right to pay his, her or its taxes on the installment plan, but the same shall be collected and paid as provided by existing Act 394, which clearly states that the first installment must be paid before the taxes become delinquent. When a taxpayer who has paid the first installment fails to pay any subsequent installment when the same is due and payable by the terms of this chapter, a surcharge of ten percent shall be added to the amount of each delinquent installment, which surcharge shall be collected in the same manner and with the same power and authority as in the case of taxes under existing law. No further surcharges shall be added to any installment except where installments are returned under existing law to the County Commissioners for nonpayment of taxes, or in case a lien for such unpaid installment or installments is filed under existing law, in the office of the Prothonotary, in which case the additional surcharge or interest provided for the existing return and lien laws shall apply.
(Ord. 4299. Passed 2-9-83.)