[Adopted 9-10-1997 by Ord. No. 1997-3 (Ch.
1, Part 11, of the 1990 Code)]
The purposes of this article are as follows:
A. In order to be fair to all taxpayers in the Township,
it is necessary for the Township to recover promptly the amount of
delinquent unpaid taxes and other Township charges, if necessary,
by legal proceedings.
B. In the past, the amount recovered in such proceedings
has been depleted by the cost of reasonable attorney fees incurred
by the Township in the proceedings and, in the case of smaller claims,
making enforcement not financially feasible.
C. The General Assembly of Pennsylvania has enacted,
as an amendment to the Municipal Claims Act, Act No. 1 of 1996 (the
"Act"), 53 P.S. § 7106, which authorizes the adding of the
amount of reasonable attorney fees to the total payable with respect
to unpaid taxes and other municipal claims, but only if the municipality
involved has approved, by ordinance, a schedule of reasonable attorney
fees.
D. The Township has determined that it is in the best
interest of all taxpayers and other residents to have vigorous enforcement
of all delinquent and other unpaid charges utilizing the procedures
set forth in the Act, except in the cases of serious hardship, which
the Township will address on a case-by-case basis.
E. The Township has reviewed the subject of attorney
fees for collection matters and has determined that the fees set forth
in the schedule adopted are reasonable in amount for the services
herein described.
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 Township
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 Township shall mail or cause to be mailed, by first class mail, a second notice to such account debtor.
C. All notices required by this article shall be mailed
to the account debtor's last known post office address as recorded
in the records or other information of the Township or such other
address as it may be able to obtain from the County Office of Tax
Assessment.
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 Township'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 Township official designated as responsible
for collection matters.
The proper officials of the Township are hereby
authorized and empowered to take such additional action as they may
deem necessary or appropriate to implement this article.