[HISTORY: Adopted by the Board of Commissioners of the Township of Radnor 11-9-1998 by Ord. No. 98-17. Amendments noted where applicable.]
Taxation — See Ch. 260.
Editor's Note: This ordinance also superseded former Ch. 9, Assessments, adopted 4-22-1974 by Ord. No. 1568 (Ch. 4, Art. I, of the 1974 Code), as amended.
Upon the completion of any project for which special assessment charges are to be levied by the Township, the Finance Director shall send a special assessment statement to each affected property owner, providing the following options for the payment of all unpaid assessments previously levied and assessments to be levied:
The total amount of the assessment may be paid in full before a specified date without any interest or penalty. Said date shall be shown on the statement and shall be at least 90 days from the date when receipt of the statement is anticipated.
Any assessment levied before January 1, 1999, may be paid in five or 10 equal installments.
Any assessment levied on or after January 1, 1999, may be paid in five, 10, or 15 equal installments.
Persons who elect an installment option may elect to pay said installments in one annual payment in accordance with § 9-1 E or, beginning with installments due on or after January 1, 1999, in two semiannual payments each year in accordance with § 9-1F. In all cases, the first installment payment shall be due on or before the date specified in § 9-1A.
Two semiannual installment payments. The first of each succeeding semiannual installment payments made on assessments specified in § 9-1C shall be due on or before April 30 or October 31 of succeeding years, whichever date is closer to one year from the due date of the first installment, and each succeeding semiannual payment shall be due six months thereafter.
[Amended 12-18-2006 by Ord. No. 2006-30]
Interest on the unpaid balance of any installment shall be per annum, at the highest rate permissible by law at the time each installment is due, and shall be paid at that time. In the event any installment payment is received after its due date, a penalty of 5% shall be charged on the unpaid balance of the assessment on top of which said interest shall be paid.
The Township shall send reminder notices to persons who elect an installment option, but failure to send or to receive such a notice shall not affect the due date and any applicable interest and penalty charges.
All assessments not paid in full on or before the date specified in § 9-1A shall be liened by the Township Solicitor, and the cost of filing and satisfying this lien shall be charged against the property owner.
The Solicitor, after consultation with the Township Manager and Finance Director, shall proceed to collect delinquent payments owed by, and may, if necessary, execute liens against, property owners who have failed to make an installment payment specified in § 9-1B or § 9-1C for two or more consecutive years. A list of all said delinquent property owners shall be provided to the Board of Commissioners at least 30 days before any lien is so executed.