[Adopted 11-10-2005 by Ord. No. 1930]
The cost of $40 to mail the notice of delinquency, as required by Act
20 of 2003, plus the cost of the postage, will be added to the Township's
claim for each account as an administrative charge.
Interest will be assessed upon all delinquent real estate tax claims
at a rate of 10% per annum.
The following collection procedures are hereby established in accordance
with the Act:
A. At least 30 days prior to assessing or imposing attorney
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 liable for the account (the
"property owner").
B. If the certified mail notice is undelivered, then, at
least 10 days prior to the assessing or imposing such attorney fees, the Township
shall mail or cause to be mailed, by first class mail, a second notice to
the property owner.
C. All notices required by this article shall be mailed
to the property owner'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 claim or other charge, the date it became
due and the amount owed, including interest;
(2) A statement of the Township'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 Township representative 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 article.