Washington Township hereby approves a collection
policy for delinquent unpaid taxes, user charges and other items covered
by the Municipal Claims Act ("accounts").
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 Township
shall mail or cause to be mailed, by certified mail, return receipt
requested, a notice of such intention to the taxpayer or other entity
(the "account debtor") liable for the account.
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 attorneys' fees, the Township shall mail or cause to be mailed, by first class mail, a second notice to such account debtor.
C. All notices required by this chapter shall be mailed
to the account debtor's last known post office address as recorded
in the records or other information of the Township, 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 Township'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 delinquent account;
and
(4) The place of payment for accounts and the name and
telephone number of the Township official designated as responsible
for collection matters.
The proper officials of the Township are hereby
authorized and empowered to take such additional action as they may
deem necessary or appropriate to implement this chapter.
If, in the construction and interpretation of
this chapter, there appears to be a conflict or ambiguity, every effort
shall be made to read and interpret the conflicting or ambiguous provisions
in a manner which permits the fair application of the ordinances of
Washington Township. It is the intention of the Board of Supervisors
that any court construing or interpreting this and other Washington
Township ordinances will make every reasonable attempt to allow their
enforcement.