[Adopted 11-5-2012 by Ord. No. 2012-3 (Ch. 1, Part 5, of the 2006 codification)]
The following collection procedures are hereby established in
accordance with Act No. 1:
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 assessing or imposing such attorneys' 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 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
or imposition of attorneys' 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 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.
Interest, at an annual rate of 10%, shall be charged on and
added to all past-due accounts for any municipal services or assessments
which remain unpaid for more than 30 days from the date of invoice,
accruing thereon from the date that the service was provided, and
the same shall be added to the total due and shall thereby become
a part of any municipal claim or lien filed, or other claim recoverable
at law or in equity, or otherwise, in regard to such account.
A late penalty, in the amount of 5% for assessments and in the
amount of 5% for all other municipal services, shall be charged on
and added to all past-due accounts for any municipal assessments and
services which remain unpaid for more than 30 days from the date of
invoice, accruing thereon from the date that the service was provided,
and the same shall be added to the total due and shall thereby become
a part of any municipal claim or lien filed, or other claim recoverable
at law or in equity, or otherwise, in regard to such account or claim.