The collector shall collect, by suit or otherwise, all taxes,
interest, costs, fines and penalties due under this Part 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 tax and an additional penalty
of 1/2 of 1% of the amount of 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 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 collector, then the collector shall refund the amount of the overpayment
to the person who paid under protest.
Ord. 1006, 12/30/2004, § 1
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