The borough hereby approves the statement of collection procedures for
delinquent unpaid taxes, user charges and other items covered by the Municipal
Claims Act (Accounts).
The following collection procedures are hereby established in accordance
with Act No. 1:
A. At least 30 days prior to assessing or imposing attorney
fees in connection with the collection of an account, the borough shall mail
or cause to be mailed, by certified mail, return receipt requested, a notice
of such intention to the taxpayer or other entity liable for the account (the
account debtor).
B. If, within 30 days after mailing the notice in accordance with §
51-3A, the certified mail to any account debtor is refused or unclaimed or the return receipt is not received, then at least 10 days prior to the assessing or imposing such attorney fees, the borough shall mail or cause to be mailed, by first class mail, a second notice to such account debtor.
C. All notices required by this chapter shall be mailed
to the account debtor's last known post office address as recorded in
the records or other information of the borough, or such other address as
it may be able to obtain from the County Office of Assessment and Revision
of Taxes.
D. Each notice as described above shall include the following:
(1) The type of tax or other charge, the date it became due
and the amount owed, including penalty and interest.
(2) A statement of the borough's intent to impose or
assess attorney fees within 30 days after the mailing of the first notice,
or within 10 days after the mailing of the second notice.
(3) The manner in which the assessment or imposition of attorney
fees may be avoided by payment of the account.
(4) The place of payment for accounts and the name and telephone
number of the borough official designated as responsible for collection matters.
The proper officials of the Borough are hereby authorized and empowered
to take such additional action as they may deem necessary or appropriate to
implement this chapter.