[Ord. 863, 8/14/2017]
The following collection procedures are hereby established in
accordance with 53 P.S. § 7101 et seq.:
1. Notice of Delinquency and Intention to File Lien. At least 30 days
prior to assessing or imposing attorneys' fees in connection with
the collection of an account and the filing of a tax lien, 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"). An administrative fee
actually incurred for mailing the notice of delinquency, of $50, being
a cost of collection under the Municipal Claims and Tax Liens Act, shall be assessed. The Borough shall be responsible with
all postage costs associated with said notice.
2. Undeliverable Notice of Delinquency and Intention to File Lien. If
the certified mail notice is undelivered, then, at least 10 days prior
to the assessing or imposing such attorney fees, the Borough shall
mail or cause to be mailed, by first-class mail, a second notice to
such account debtor.
3. All notices required by this Part 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.
4. Each notice as described above shall include the following:
A. The type of tax or other charge, the year it was assessed and the
amount owed, including penalty and interest;
B. A statement of the Borough's intent to impose or assess attorneys' fees within 30 days after the mailing of the notice of delinquency, or within 10 days after the mailing of the second notice pursuant to Subsection
2 above;
C. A statement of the Borough's intent to file a tax lien within 30 days after mailing of the notice of delinquency, or second notice if the notice of delinquency was undeliverable pursuant to Subsection
2;
D. The manner in which the assessment or imposition of attorneys' fees
may be avoided by payment of the account; and
E. The place of payment for accounts and the name and telephone number
of the Borough's representative designated as responsible for collection
matters.
5. The amount of fees determined as set forth below shall be added to
and become part of the claim or claims in each proceeding as provided
by the Act and as provided herein.
6. Any administrative fee actually incurred in the preparation of the
notice of delinquency, not to exceed $50, being a cost of collection
under the Municipal Claims and Tax Liens Act, shall be assessed against
the property as part of the lien.
[Ord. 863, 8/14/2017]
The Borough assigns the provisions of this Subpart 12C to any
assignee of its claims unless the assignment limits the assignee's
ability to collect such amounts. The Borough and its duly authorized
agents and their counsel shall retain all rights to charge reasonable
attorneys' fees, charges, expenses, and fees in accordance with the
provisions of this Subpart 12C in actions commenced under the Act
and for servicing any claims retained by the Borough.
[Ord. 863, 8/14/2017]
If any one or more of the provisions or terms of this Subpart
12C shall be held invalid for any reason whatsoever, then such provision
or terms shall be deemed severable from the remaining provisions or
terms of this Subpart 12C to the maximum extent possible and shall
in no way affect the validity or enforceability of any other provisions
hereof.