The borough hereby 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 chapter.
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. 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 chapter 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 Borough 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 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 chapter.