[Adopted 7-15-2014 by Ord. No. 2014-03[1]]
[1]
Editor's Note: Section 1 of this ordinance provided for incorporation of the recitals set forth in its preamble. A complete copy of Ord. No. 2014-03 is on file in the Borough offices.
The Borough Tax Collector or the Delinquent Tax Collector, as the case may be, is hereby authorized to utilize and enforce the provisions of the Act of May 25, 1945, P.L. 1050, § 19 (72 P.S. § 5511.19). If any tenant in possession of real property where the land owner has failed to pay due and owing real estate taxes to the Borough of Dravosburg fails to pay any rent to the Tax Collector following service of a notice of distraint, the Tax Collector or other Borough officials are authorized to issue a citation and/or institute civil litigation against such tenant for the tenant's failure to comply with the distraint. Such civil litigation and/or citation is authorized by the Tax Collector and may be prosecuted in the name of the Borough and initiated by any Borough official.
Any tenant who fails to comply with a distraint notice shall be subject to a civil penalty for such refusal in the amount of $500 for each month such tenant fails to pay, commencing on the first day of the month following service of the distraint notice. Such tenant shall also be liable for court costs and reasonable costs and fees incurred by the Borough or Tax Collector in pursuing a remedy against a noncomplying tenant. Any net proceeds received by the Tax Collector or Borough shall be applied to the outstanding tax bill of the land owner.