Mahaney v. Mercer County

Rowley, P. J.,

This petition for a declaratory judgment presents the single question whether personal property taxes are comprehended within that section of the Local Tax Collection Law of May 25,1945, P. L. 1050, which provides:

Section 10: “All taxpayers subject to the payment of taxes, assessed by any taxing district, shall be entitled to a discount of two per centum from the amount of such tax upon making payment of the whole amount thereof within two months after the date of the tax notice. All taxpayers who shall fail to make payment of any such taxes charged against them for four months…