[Adopted 4-7-1999 by Ord.
No. 2600]
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 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.
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 after 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 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.