A penalty as established in the current, adopted budget of the tax due shall be added to all delinquent taxes on the day they become delinquent and every 30 days thereafter. In addition to interest and penalty, the borough or the city may collect all costs associated with managing and maintaining the property or any costs authorized by law. A penalty as established in the current, adopted budget on tax due shall accrue upon the late return of personal property assessments. The penalty and interest on all unpaid installments accrue from the date the installment becomes due. (Ord. 07-029 § 8, 2007; Ord. 479 § 3, 1995)