DANVILLE AREA SCHOOL DISTRICT
Real Estate Tax Installment Payment Plan
Resolution
RESOLVED, by the Board of School Directors of the Danville
Area School District, that a plan is adopted providing an option for
installment payment of real estate taxes pursuant to the Taxpayer
Relief act (Act 1 of 2006), as follows:
Real Estate Tax Installment Payment Plan
For the real estate tax levied by the School District, other than
interim real estate tax, taxpayers may elect an installment payment
option under the following rules:
- Installment payment dates. A taxpayer electing the
installment payment option may pay the real estate tax in three
(3) equal installment payments of one-third (1/3) of the full
tax amount. The installments are due on or before August 31,
October 15, and December 15 of the year in which the tax is
levied. Any installment not paid in full by these dates is
delinquent.
- Taxpayer election of installment payment option.
Payment of the first installment in full by August 31 will
constitue taxpayer election to pay tax in installments.
Installment payment is permitted only if the taxpayer elects by
paying the first installment payment in full by August 31. If
the taxpayer fails to meet this requirement, the full amount of
the real estate tax is due on or before October 31, and the real
estate tax is delinquent if not paid in full on or before
October 31.
- No discount. No discount applies to installment
payments
- Penalty on delinquent installments. If a taxpayer
makes the first installment payment by August 31 and fails to
pay in full any subsequent installments by the installment due
date, the installment not paid by the due date is delinquent,
and a penalty will be added to the tax in the amount of ten
percent (10%) of the amount of the installment not paid buy the
installment due date, without regard to any partial payment of
the installment.
- Ineligibility. A taxpayer who is delinquent by more
than ten (10) days on all installment payments in ineligible for
the installment payment option in the following school year.
- Effective date. The plan will become effective July
1, 2007, and will continue in effect thereafter for real estate
taxes levied for the school year beginning July 1, 2007, and for
real estate taxed levied for future years, until amended or
repealed.
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