[HISTORY: Adopted by the Borough Council of the Borough of Mount Gretna as indicated in article histories. Amendments noted where applicable.]
[Adopted 6-14-2004 by Ord. No. 162]
This article shall apply to all municipal claims, municipal liens, taxes, tax claims and tax liens allowed and authorized by law of the Commonwealth of Pennsylvania to be assessed by the Borough of Mount Gretna, including, but not limited to, liens for taxes and for municipal improvements, for the removal of nuisances, for water rents or rates, sewage rates, lighting rates and power rates to the fullest extent authorized by law (hereinafter referred to as "delinquent accounts"), whether heretofore or hereafter assessed or filed.
The following schedule of attorney's fees is to be utilized and followed in the assessment of attorney's fees in the collection of any delinquent account and the corresponding fees shall be added to and included in the collection of the same at the time of the filing of the municipal claim, municipal liens, taxes, tax claims, and tax liens by or for the Borough of Mount Gretna or as soon as thereafter as may be convenient or proper at the rate of $150 per hour.
Prior to assessing or imposing attorney's fees in connection with a delinquent account, the Borough of Mount Gretna shall provide notice of the Borough's intention to assess or impose attorney's fees in connection with this article as may be required by the Municipal Claims Act as amended or supplemented.
In all proceedings where a municipal claim is filed as a lien against real property for delinquent accounts which are the subject of this article, interest equal to 10% per annum shall be assessed and accrued on the claim; provided, however, that if a municipal claim is filed arising out of a municipal project which required the Borough to assess bonds to finance the project, interest shall accrue and be collectible on such claim at the rate of interest of the bond issue or at the rate of 12% per annum, whichever is less. No notice prior to the assessment or imposition of interest as set forth herein shall be required. Such interest shall be added to the delinquent account and collected therewith.
In all proceedings where a municipal claim, municipal lien, tax, tax claim and tax liens are filed as a lien against real property for delinquent accounts which are the subject of this article, a penalty equal to 10% of the delinquent account shall be added to the municipal claim, municipal lien, tax, tax claims, and tax liens when the delinquent account remains unpaid for 30 days after the assessment shall have been levied or as soon thereafter as may be convenient or proper. No notice to the assessment or the imposition of penalty set forth herein shall be required.