[Adopted 10-16-2012 by Ord. No. 773-C]
The Borough here approves the statement of collection policies
for delinquent unpaid taxes, user charges and other items covered
by the Municipal Claims Act ("accounts"), as presented to this meeting, and which
is to be filed with the enacted counterpart of this article.
The following collection procedures are hereby established in
accordance with Act No. 1:
A. 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").
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 such attorney fees, the Borough shall mail in 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 attorney
fees within 30 days after the mailing of the first notice, or within
10 days of the mailing of the second notice;
(3) The manner in which the assessment or imposition of attorney 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 be 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 be 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.
All ordinances or parts of ordinances which are inconsistent
herewith are hereby repealed.
If any sentence, clause, section, or part of this article is
for any reason found to be unconstitutional, illegal or invalid, such
unconstitutionality, illegality or invalidity shall not affect or
impair any of the remaining provisions, sentences, clauses, sections
or parts of this article. It is hereby declared as the intent of the
Board of Supervisors that this article would have been adopted had
such unconstitutional, illegal or invalid sentence, clause, section
or part thereof not been included herein.
This article shall become effective on __________.