[Adopted 1-20-2009 by Ord. No. 1326]
The elected Tax Collector for the collection of taxes for Avalon Borough shall collect all real estate taxes which may be levied and assessed by the Borough for and during the term beginning January 1, 2009, and ending December 31, 2010.
The elected Tax Collector for the collection of the aforesaid real estate taxes levied and assessed for the Borough of Avalon shall be paid by the Borough for and during the term beginning January 1, 2009, and ending December 31, 2010, as follows:
A. 
A base compensation of $7,280 per year, being $4 per tax statement printed (based on 1,820 statements).
B. 
If more than 1,820 real estate tax statements are printed within a given year, $4 per statement will be paid the last pay of the year, with proof of printing presented to the Borough of Avalon.
Notwithstanding the foregoing, the elected Tax Collector for Avalon Borough for the aforesaid term shall be paid as follows with regard to real estate taxes:
A. 
Five and one-half percent annual commission on delinquent real estate taxes for that particular tax year, until liened, which occurs one year after delinquency.
B. 
Five hundred dollars for each full 1% of real estate tax collected over 95% of the tax duplicate for that particular tax year, until liened, which occurs one year after delinquency.
In addition to the compensation and commission herein set forth which reimburses the Tax Collector's office for the collection of Avalon Borough's taxes, the Borough shall pay 1/2 of the following expenditures incurred by the Tax Collector:
A. 
Postage.
B. 
Tax forms.
C. 
Tax statements.
D. 
Envelopes.
E. 
Printing.
F. 
Telephone.
G. 
Copy machine repair.
H. 
Computer.
An office for the elected Tax Collector for Avalon Borough shall be made available in the Avalon Borough Municipal Building, at a rent to be established and agreed upon by Borough Council and the elected Tax Collector.
The Tax Collector shall and will, before entering upon the duties of this office, enter into a surety bond to the Commonwealth of Pennsylvania for all taxes to be collected by the Tax Collector. The Borough of Avalon will be liable for paying 1/2 of bond's premium, while Northgate School District will be liable for paying the other 1/2 of the bond's premium. The condition of this bond is this: the Tax Collector shall account for and pay over all taxes, penalties, and interest received and collected by the Tax Collector to the Borough of Avalon.
The Tax Collector is hereby authorized to charge and collect the sum of $45 for the issuance of certificates evidencing the payment of Borough taxes for the person or persons requesting the same. The Borough shall not be responsible for payment of any portion of the same, and the Tax Collector shall be entitled to retain such sums thus collected for the Tax Collector's own use.
Upon the close of each fiscal year, the Tax Collector shall and will report all such delinquent taxes to the Borough, and the Borough may then place such delinquent taxes in the hands of the Collector of Delinquent Taxes or in the hands of the Solicitor for collection and/or lien as the case may be.