[HISTORY: Adopted by the Borough Council of the Borough of Tamaqua as indicated in article histories. Amendments noted where applicable.]
[Adopted 11-16-2004 by Ord. No. 597]
[Amended 2-1-2005 by Ord. No. 599]
Any administrative fee incurred for mailing the notice of delinquency, not to exceed $50, being a cost of collection under the Municipal Claims and Tax Liens Act,[1] shall be assessed.
[1]
Editor's Note: See 53 P.S. § 7101 et al.
[Added 2-1-2005 by Ord. No. 599]
Interest will be assessed upon all delinquent real estate taxes at a rate of 10% per annum.
A. 
The Borough hereby approves the following schedule of attorneys' fees for services in connection with the collection of accounts, which is hereby determined to be fair and reasonable compensation for the services set forth below, all in accordance with the principles set forth in Section 3(a.1), added by Act No. 1 of 1996, of the Municipal Claims Law known as Act 20 of 2003 (the "Act")[1]:
Legal Services
Fee for Services
Initial review and sending first demand letter
$160
File lien and mailing second demand letter
$175
Prepare writ of scire facias
$175
Obtain re-issued writ
$30
Prepare and mail letter under Pa.R.C.P. Section 237.1
$30
Prepare motion for alternate service
$175
Prepare default judgment
$175
Prepare writ of execution
$800
Attendance at sale; review schedule of distribution and resolve distribution issues
$400
Handling fee for returned check
$25
Handling fee to issue refund check
$20
Services not covered above
At an hourly rate between $60 and $225 per hour
[1]
Editor's Note: See 53 P.S. § 7106(a)(1).
B. 
There shall be added to the above amounts the reasonable out-of-pocket expenses of counsel in connection with each of these services, as itemized in the applicable counsel bills, which shall be deemed to be part of the fees.
C. 
The amount of fees determined as set forth above shall be added to the Borough's claim in each account.
The following collection procedures are hereby established in accordance with the Act:
A. 
At least 30 days prior to assessing or imposing attorneys' 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 "property owner").
B. 
If the certified mail notice is undelivered, then at least 10 days prior to the assessing or imposing of such attorneys' fees, the Borough shall mail or cause to be mailed, by first class mail, a second notice to the property owner.
C. 
All notices required by this article shall be mailed to the property owner'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 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 Borough's intent to impose or assess attorneys' 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 attorneys' 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 Borough representative 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.