The city hereby approves the statement of collection policies, for delinquent
unpaid taxes, user charges and other items covered by the Municipal Claims
Act ("accounts"), as presented to this meeting, and which is to be
filed with the enacted counterpart of this chapter.
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 city 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 of such attorney fees, the city 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 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 city'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 city official designated as responsible for collection matters.
The proper officials of the city are hereby authorized and empowered
to take such additional action as they may deem necessary or appropriate to
implement this chapter.