[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, shall be assessed.
[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.
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.