[Adopted 9-16-1997 by Ord. No. 468]
A.
The Borough hereby approves the attached Schedule
A[1] of attorney fees for services in connection with the collection
of delinquent taxes, user charges, municipal claims and any other
item covered by the Act[2] ("accounts"), which Schedule A is incorporated herein
by reference and is hereby determined to be fair and reasonable compensation
for the services set forth therein, all in accordance with the principles
set forth in the Act.
B.
The amount of fees determined as set forth in said
Schedule A shall be added to the Borough's claim in each account at
the time the services are performed. The schedule of the fees may
be modified from time to time by resolution of Council.
The following collection procedures are hereby
established 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 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 article 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 County Office of Assessment
or Tax Department.
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 intention to assess or
impose 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 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 article. Pursuant
to the Act, the interest rate on accounts which have been liened or
filed is reaffirmed at 10% per annum. The penalty rate of 10% on delinquent
real estate taxes is reaffirmed. Both rates shall remain effective
until changed.
