[Amended 9-25-2007 by Ord. No. 1185, § 4]
A. The tax imposed by this article shall become a lien upon the lands, tenements or hereditaments, or any interest therein, situate wholly or partly within the Township, which are described in or conveyed by the document which is the subject of tax imposed under § 224-3, the said lien to begin at the time when the tax is due and payable and continue until discharged by payment, or in accordance with law. The Township Solicitor is authorized to file a municipal or tax claim for said tax in the Court of Common Pleas of Montgomery County in accordance with the provisions of the Municipal Lien Act of 1923,
1
the amendments and supplements thereto.
B. If any person fails to pay any tax imposed under this article for which that person is liable, the Department of Revenue of the Commonwealth of Pennsylvania is authorized to make a determination of additional tax, penalty and interest due by the person pursuant to regulations applicable to such determinations. [Amended 9-25-2007 by Ord. No. 1185]
C. Any tax that the Department of Revenue determines to be due under this article and remains unpaid after demand for the same, and all penalties and interest thereon, shall be a lien in favor of the Township upon the property, both real and personal, of the person but only after the lien has been entered and docketed of record by the Prothonotary of Montgomery County. [Amended 9-25-2007 by Ord. No. 1185]
1. Editor’s Note: See 53 P.S. § 7101 et seq.