[Adopted 3-2-1998 by Ord.
No. 3-1998 (Ch. 122, Art. VIII, of the 1985 Code)]
It is the policy of the Borough to collect delinquent unpaid
taxes, user charges and other items covered by the Municipal Claims
Act, 53 P.S. § 7101 et seq. ("account") and, as one option
in collecting such taxes, to pursue collection of such accounts through
the Municipal Claims Act and to collect such charges in conjunction
with such collection as are permitted by law.
The following collection procedures are hereby established in
accordance with Act No. 1:
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 the assessing or imposing of such attorney's 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 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 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; and
(4) The place of payment for accounts and the name and telephone number
of the Borough official designated as responsible for collection matters.
The Tax Collector or Borough Manager or other designated official
of the Borough is hereby authorized and empowered to take such additional
action as he may deem necessary or appropriate to implement this article.