[Adopted 6-27-1994 by Ord. No. 855 (Ch. 131, Art. IV, of the 1998 Township Code)]
Assessments made against properties as a result of the construction of sanitary sewer projects, whether assessed according to the foot-front rule or by Board of View, shall be due and payable in four equal quarterly installments, the first installment due and payable on the 60th day after the amount of assessment is set by ordinance or by Board of View. No interest shall be applied to the assessment.
Property owners qualifying as low- and moderate-income households may elect to pay assessments in 12 equal quarterly installments, the first installment due and payable on the 60th day after the amount of assessment is set by ordinance or Board of View. No interest shall be applied to the assessment.
As used in this article, the following terms shall have the meanings indicated:
INCOME
Income reported as total income on the United States individual tax returns for the household members in the year immediately preceding the year the assessment is levied.
LOW- AND MODERATE-INCOME HOUSEHOLD
A household with income as follows:
Number of Persons
Income
1
$20,550
2
$23,500
3
$26,400
4
$29,350
5
$31,700
6
$34,050
7
$36,400
8
$38,750
Qualifications to establish low and moderate income shall be in substantially the following form:
A. 
The property owner shall reside on the subject property.
B. 
All members of the owner's household shall be identified.
C. 
All members of the property owner's household for the subject tax year shall file with the Township copies of United States individual income tax returns, which copies shall not be shown to any person not required to administer this article.
In the event that any property owner electing to pay an assessment under either of the installment plans herein provided shall fail to pay an installment in fall when due, the entire balance shall become due, with interest, at 12% per annum and penalty as provided by law.
The Township Manager shall give notice of assessments due together with a copy of this article by mailing the same to the last known address of the owner as shown in the real estate tax duplicate issued for the current year; said notice to be mailed forthwith when the assessment is set.
It shall be the duty of the Township Solicitor to file municipal liens as required by law in time to prevent loss of the assessment by conveyance prior to collection of the assessment and upon nonpayment to collect the assessment penalty and interest in the manner provided by law for the collection of municipal liens.