The policies and procedures of the Borough of Kutztown, Berks County,
Pennsylvania (the Borough), for the collection of delinquent unpaid taxes,
user charges, utility charges and other charges (herein individually an "account"
and collectively "accounts") established by the Borough, from time to time,
whether pursuant to this code or otherwise, which are covered by the Pennsylvania
Municipal Claims and Tax Lien Law, Act of May 16, 1923 (P.L. 207, No. 153),
amended December 19, 1990 (P.L. 1092, No. 199) (53 P.S. § 7101,
et seq.) (the Municipal Claims Law), as further amended by Pennsylvania Act
No. 1 of 1996, (P.L. 1, No. 1) (53 P.S. § 7106) (the "Act"), shall
be as enacted from time to time by ordinance of the Borough and/or established
from time to time by resolution of the Council of the Borough, as appropriate.
The following specific collection procedures for the Borough, relating
to the imposition and collection of attorney fees, are hereby established
by the Borough in accordance with the Act:
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 Subsection
A, 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 Berks County Tax Assessment Office.
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; and
(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.