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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, extending the County real estate tax discount deadline from March 31, 2021 to April 30, 2021, and the gross/face period deadline from April 30, 2021 to May 31, 2021.
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Whereas, the COVID-19 pandemic continues to impact the residents of Allegheny County in the form of the continued spread of the illness, the need to care for loved ones who contract the disease, and quarantining by individuals who believe they may be experiencing symptoms; and
Whereas, efforts to mitigate the spread of this disease have included limiting crowd sizes, emphasizing social distancing procedures, and limiting the functions of many businesses; and
Whereas, the spread of the virus and the mitigation efforts have both had deleterious logistical and economic impacts upon the residents of the County, particularly those employed in the service sector; and
Whereas, it is the judgment of Council that the extension of the discount period for payment of County real estate taxes will inure to the benefit of the health, safety and well-being of the County’s residents, as they continue to cope with the virus itself and the measures taken to mitigate its spread;
The Council of the County of Allegheny hereby enacts as follows:
Section 1.
A discount of two percent 2% shall be awarded for real property tax paid during the period from January 1, 2021 up to and including April 30, 2021.
Section 2.
The face/gross tax period shall therefore be May 1, 2021 up to and including May 31, 2021. Beginning on June 1, 2021, all unpaid real property taxes shall be deemed delinquent and the established penalty and interest shall apply.
Section 3.
The provisions of this Ordinance shall become effective immediately upon final approval.
SECTION 4 If any provision of this Ordinance shall be determined to be unlawful, invalid, void or unenforceable, then that provision shall be considered severable from the remaining provisions of this Ordinance which shall be in full force and effect.
SECTION 5 Any Resolution or Ordinance or part thereof conflicting with the provisions of this Ordinance is hereby repealed so far as the same affects this Ordinance.