[HISTORY: Adopted by the Borough Council of the Borough of
West Mifflin as indicated in article histories. Amendments noted where
applicable.]
[Adopted 10-15-1996 by Ord. No. 1071 (Ch. 1, Part 12, of the
1999 Code of Ordinances); amended in its entirety 7-7-2019 by Ord. No. 1215]
This article shall be known as the Municipal Claims and Tax
Collection Ordinance.
Hereinafter, for every delinquent claim, charge, tax, assessment,
levy or obligation owed to the Borough, there shall be added to such
claim, charges, tax, assessment, levy or obligation (hereinafter referred
to as "delinquencies") reasonable attorney's fees, charges and
expenses incurred in the collection process. All attorney's fees
will be charged subsequent to proper notification to taxpayers of
the intent to impose attorney's fees on said delinquencies. Such
additional attorney's fees, charges and expenses shall be collected
in addition to such interest and penalties as are allowed by law.
The cost, charges and reasonable attorney's fees shall further
be collected in the same manner and with the full authority as other
municipal claims of any nature, and shall be deemed to be a municipal
claim and collectable and liened as such.
Such fees shall be reasonable and the same are hereby established
in a fee rate schedule as attached hereto and made a part hereof as
Schedule A.[1] Said schedule of fees is hereby deemed reasonable, fair
and necessary in order to allow the Borough to collect those sums
that are due and owing. This schedule may be amended by resolution.
[1]
Editor's Note: Said schedule is on file in Borough offices.
Any person or entity empowered to collect sums on behalf of
the Borough is directed to add such fees as are incurred to the extent
allowed and set forth on Schedule A. Such sums collected pursuant
to this article shall be in addition to any tax, municipal fee, penalty,
interest, costs or fees already part of the delinquencies by operation
of law or ordinance.
Attorney's fees incurred to the extent set forth in Schedule
A shall be added to all unpaid delinquencies of any nature arising
or imposed subsequent to the date of adoption of this article, or
which become delinquent or are redetermined to be delinquent subsequent
to this date. Prior to the time when such fees are added to the delinquencies,
the Delinquent Tax Collector shall first give the delinquent account
holder such notice as required by law. The Delinquent Tax Collector
shall so notify the delinquent account holder by sending such notice
to the delinquent account holder's last known address by mailing
notices in the manner prescribed by the Act 20 of 2003, enacted August
14, 2003, 53 P.S. -§ 7101 et. seq., as amended.
That the designated Delinquent Tax Collector for the Borough
is hereby authorized and given the discretionary authority to engage
attorneys of the designated delinquent tax or any 511 tax account
or any other attorney, to pursue any claims or to defend against any
action that the Delinquent Tax or 511 Tax Collector deems appropriate.
This article relates to costs incurred in collection of delinquent
realty tax and delinquent 511 tax accounts. Any account that is not
paid on or before the due date is hereby declared to be a delinquent
account. The costs of collection that are to be assessed to the delinquent
account holder, and to be paid by the delinquent account holder are
to be paid directly to the designated Borough's collector of
delinquent realty taxes and 511 taxes, and shall be kept by the aforesaid
collector and/or the attorneys who prosecute the claims as payment
for the fees of collection. Any cost prepaid by the Borough that is
recovered from the delinquent account holder shall be reimbursed to
the Borough from the monies that were recovered from and paid by the
delinquent account holder, or from the proceeds of any sheriff sale
or judgment.
That if a final decision of a Court of competent jurisdiction
holds any provisions of this article, or the application of any provision
of this article to any circumstances, to be illegal or unconstitutional,
the other provisions of this article, or the application of such provision
to other circumstances, shall remain in full force and effect. The
intention of the members of Council is that the provisions of this
article shall be severable and that this article would have been adopted
if any such illegal or unconstitutional provisions had not been included.
Any ordinance or parts of any ordinance or resolutions conflicting
with the provisions of this article are rescinded insofar as the conflict
exists.
