[HISTORY: Adopted by the Borough Council of the Borough of
Fox Chapel as indicated in article histories. Amendments noted where
applicable.]
[Adopted 11-17-1997 by Ord. No. 591 (Ch. 1, Part 9, of the 1978 Code of
Ordinances)]
A.
The Borough hereby approves the attached schedule of attorneys' fees[1] for services in connection with the collection of delinquent
taxes, user charges, municipal claims and any other item covered by
the Municipal Claims and Liens Act, 53 P.S. § 7106 ("accounts"),
which schedule is incorporated herein by reference and is hereby determined
to be fair and reasonable compensation for the services set forth
therein, all in accordance with the principles set forth in the Act.
[1]
Editor's Note: The fee schedule is attached to this chapter.
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 "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 attorneys' fees, the Borough shall mail, or cause to be mailed, 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 or Tax Department.
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 of imposition of attorneys' fees
may be avoided by payment of the account.
(4)
The place of payment for accounts and the name and telephone number
of the Borough official 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. From the date of delinquency
of an account to the date a lien is filed, interest will be changed
at the rate set forth in 41 P.S. § 202, as amended or superseded
from time to time. Pursuant to the Act, the interest rate on accounts
which have been liened or filed is reaffirmed at 6% per annum. The
penalty rate of 6% on delinquent real estate taxes is reaffirmed.
Both rates shall remain effective until changed.
