[Adopted 5-10-2001 by Ord. No. 1127 (Ch.
236, Art. X, of the 1999 Code)]
[Amended 5-12-2005 by Ord. No. 1169; 12-12-2006 by Ord. No.
1190]
1. Hereinafter, for
every delinquent claim, charge, tax, assessment, levy or obligation
owed to the Borough of Homestead, there shall be added to such claim,
charge, tax, assessment, levy or obligation such attorney's fees,
charges, and expenses incurred in the collection process subsequent
to proper notification to taxpayers of the intent to impose attorney's
fees on delinquent obligations. Such additional charges shall be collected
in addition to such interest and penalties as are allowed by law.
They shall further be collected in the same manner and with the full
authority as other municipal claims of any nature, and shall be deemed
to be a municipal claim and collectable and lienable as such.
2. The Borough Council shall set forth a schedule of fees deemed to be reasonable, fair and necessary in order to allow the Borough to collect such sums due it, which may be amended from time to time by Borough Council. Hourly fees for attorney nonlitigation legal work, litigation legal work and nonattorney clerical work not itemized on the above-mentioned schedule shall be at the rates set for the collection of municipal claims as set forth in Chapter
1, Part
7, Article
A, § 1-702.1 of the Code of the Borough of Homestead, as amended.
[Amended at time of adoption of Code (see AO)]
3. Any person or
entity empowered to collect sums on behalf of the Borough is directed
to add such fees as are incurred to the extent allowed and set forth
above. Such sums collected pursuant to this section shall be in addition
to any fax, penalty, interest, costs or fees already part of the delinquent
account or assessment.
4. Attorney fees
incurred to the extent set forth above shall be added to all unpaid
real estate tax claims of any nature arising or imposed subsequent
to the date of adoption of this section, or which become delinquent
or are redetermined to be delinquent subsequent to this date. Prior
to the time when such fees are added to any underlying claim, the
Tax Collector shall first give the taxpayer such notice as required
by law. The Tax Collector or other collector shall so notify the taxpayer
by sending such notice to the taxpayer's last known address by mailing
notices in the manner prescribed by the Act of the Pennsylvania General
Assembly known as "Act 20 of 2003."
The following collection procedures are hereby
established in accordance with Act No. 1:
1. 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").
2. 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 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.
4. Each notice as
described above shall include the following:
A. The type of tax
or other charge, the date it became due and the amount owed, including
penalty and interest;
B. 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;
C. The manner in
which the assessment or imposition of attorney fees may be avoided
by payment of the account; and
D. The place of
payment for accounts and the name and telephone number of the Borough
representative 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.