[Ord. 171, 1/7/2013, § 2]
This Part shall be known and may be cited as the "Frazer Township
Delinquent Tax and Municipal Claim Collection Costs Ordinance."
[Ord. 171, 1/7/2013, § 2]
1.
This section shall apply to the following delinquent taxes, which shall individually be referred to in this section as a "delinquent tax" and shall collectively be referred to in this section as the "delinquent taxes": (a) earned income tax levied and imposed pursuant to Part 1 of this chapter; (b) local services tax levied and imposed pursuant to Part 3 of this chapter; and (c) business privilege tax levied and imposed pursuant to Part 7 of this chapter.
2.
From and after the enactment of Ordinance No. 171 on January 7, 2013,
there shall be added to each delinquent tax such attorneys' fees,
charges, and expenses incurred during the delinquent collection process,
which shall be referred to in this section as the "collection costs."
Pursuant to the Pennsylvania Municipal Claims and Tax Liens Act, 53
P.S. § 7101 et seq., as amended, the Township sets the interest
rate applicable to each delinquent tax at a rate of 10% per annum.
In addition to the applicable delinquent tax, the collection costs
shall be collected along with the aforementioned interest and the
maximum penalties permitted to be imposed by the Township by applicable
laws.
[Amended by Ord. 179, 1/4/2016]
3.
The collection costs are hereby established in the cost rate schedule
set forth in Table 24-6-1 of this chapter. The collection costs referenced
in Table 24-6-1 are deemed to be reasonable, fair and necessary in
order to allow the Township to collect such sums due.
4.
Any entity empowered and authorized to collect the delinquent taxes
on behalf of the Township is directed to impose the collection costs.
Such entity shall be entitled to the collection costs as permitted
by an executed agreement with the Township. The collection costs collected
pursuant to this section shall be in addition to any tax penalty,
interest or other costs already part of the subject delinquent account
or assessment.
5.
If any portion of this section is deemed by a court of competent
jurisdiction to be void, unenforceable or unconstitutional, then it
is the intent of the Township Board of Supervisors that it would have
enacted the balance of this section irrespective of said invalid portion.
|
Table 24-6-1: Collection Costs to be Imposed and Added
to Delinquent Tax
| |||
|---|---|---|---|
|
Taxpayer Notification and Administration
| |||
|
1.
|
Taxpayer late filing or underpayment notice
|
$10
| |
|
2.
|
Employer late filing notice or underpayment penalty notice for
quarterly or annual tax return, 10% of the delinquent tax, penalty
and interest due, minimum charge $50
|
$50
| |
|
3.
|
Delinquent account servicing fee, including records imaging
or other detailed recordkeeping, office staffing, computer equipment
and software, office space, telephone, printing and imaging equipment,
supplies and postage used to generate delinquent notices and to establish
monthly payment plans, 10% of delinquent tax, penalty and interest
due, minimum charge $50
|
$50
| |
|
4.
|
Partial payment fee where payment received does not pay account
in full
|
$3
| |
|
5.
|
Fee for check returned from bank (NSF, account closed, etc.)
|
$29
| |
|
6.
|
Notice of intent to file civil suit
|
$50
| |
|
Wage Attachment
| |||
|
1.
|
Taxpayer notice prior to wage attachment
|
$25
| |
|
2.
|
Employer wage attachment notice
|
$25
| |
|
Litigation
| |||
|
1.
|
Prepare Magisterial District Court complaint
|
$75
| |
|
2.
|
Prepare for Magisterial District Court hearing
|
$100
| |
|
3.
|
Attend Magisterial District Court trial or hearing
|
$150
| |
|
4.
|
Attend Constable execution sale
|
$350
| |
|
5.
|
Prepare arbitration complaint/appeal
|
$150
| |
|
6.
|
Attend arbitration trial
|
$350
| |
|
7.
|
Enter default judgment
|
$150
| |
|
8.
|
Issue Sheriff Sale
|
$250
| |
|
9.
|
Attend Sheriff Sale
|
$250
| |
|
10.
|
Non-litigation legal work
|
$70/hr
| |
|
11.
|
Litigation legal work
|
$80/hr
| |
|
12.
|
All other clerical work not itemized above
|
$50/hr
| |
[Ord. 172, 9/3/2013, § 1]
1.
This section shall apply to delinquent Township real estate tax,
which shall be referred to in this section as the "delinquent tax."
2.
From and after the enactment of Ordinance No. 172 on September 3,
2013, there shall be added to each delinquent tax such attorneys'
fees, charges, and expenses incurred during the delinquent collection
process, which shall be referred to in this section as the "collection
costs." Pursuant to the Pennsylvania Municipal Claims and Tax Liens
Act, 53 P.S. § 7101 et seq., as amended, the Township sets
the interest rate applicable to each delinquent tax at a rate of 10%
per annum. In addition to the applicable delinquent tax, the collection
costs shall be collected along with the aforementioned interest and
the maximum penalties permitted to be imposed by the Township by applicable
laws.
[Amended by Ord. 179, 1/4/2016]
3.
The collection costs are hereby established in the cost and rate
schedule set forth in Table 24-6-2 of this chapter. The collection
costs referenced in Table 24-6-2 are deemed to be reasonable, fair
and necessary in order to allow the Township to collect such sums
due.
4.
Any entity empowered and authorized to collect the delinquent tax
on behalf of the Township is directed to impose the collection costs.
Such entity shall be entitled to the collection costs as permitted
by an executed agreement with the Township. The collection costs collected
pursuant to this section shall be in addition to any tax penalty,
interest, or other costs already part of the subject delinquent account
or assessment.
5.
Attorney fees incurred to the extent set forth in Table 24-6-2 shall
be added to all unpaid delinquent tax claims of any nature arising
or imposed subsequent to the enactment of Ordinance No. 172 on September
3, 2013, or which become delinquent or are redetermined to be delinquent
subsequent to such date. Prior to the time when such fees are added
to any underlying claim, the delinquent tax collector shall first
give the taxpayer such notice as required by law. The delinquent tax
collector or other collector shall so notify the taxpayer by sending
the notice to the taxpayer's last known address by mailing notices
in the manner prescribed by the Pennsylvania Municipal Claims and
Tax Liens Act, 53 P.S. § 7101 et seq., as amended.
6.
If any portion of this section is deemed by a court of competent
jurisdiction to be void, unenforceable or unconstitutional, then it
is the intent of the Board of Supervisors that it would have enacted
the balance of this section irrespective of said invalid portion.
[Ord. 172, 9/3/2013, § 1; as amended by Ord. 179, 1/4/2016]
1.
This section shall apply to all other delinquent taxes, assessments,
municipal claims, and liens not expressly set forth above, which shall
be referred to in this section as the "delinquent claim or lien."
2.
From and after the enactment of Ordinance No. 172 on September 3,
2013, there shall be added to each delinquent claim or lien such attorneys'
fees, charges, and expenses incurred during the delinquent collection
process, which shall be referred to in this section as the "collection
costs." Pursuant to the Pennsylvania Municipal Claims and Tax Liens
Act, 53 P.S. § 7101 et seq., as amended, the Township sets
the interest rate applicable to each delinquent claim or lien at a
rate of 10% per annum. In addition to the applicable delinquent claim
or lien, the collection costs shall be collected along with the aforementioned
interest and the maximum penalties permitted to be imposed by the
Township by applicable laws.
3.
The collection costs are hereby established in the cost rate schedule
set forth in Table 24-6-3 of this chapter. The collection costs referenced
in Table 24-6-3 are deemed to be reasonable, fair and necessary in
order to allow the Township to collect such sums due.
4.
The Township Solicitor or any other designated collector empowered
and authorized to collect the delinquent claim or lien on behalf of
the Township is directed to impose the collection costs. Such entity
shall be entitled the collection costs as permitted by an executed
agreement with the Township. The collection costs collected pursuant
to this section shall be in addition to any tax penalty, interest
or other costs already part of the subject delinquent account or assessment.
5.
Attorney fees incurred to the extent set forth on Table 24-6-3 shall
be added to all unpaid delinquent claims or liens of any nature arising
or imposed subsequent to the enactment of Ordinance No. 172, on September
3, 2013, or which become delinquent or are redetermined to be delinquent
subsequent to such date. Prior to the time when such fees are added
to any underlying claim, the Township Solicitor or other designated
collector shall first give the taxpayer such notice as required by
law. The Township Solicitor or other designated collector shall so
notify the taxpayer by sending the notice to the taxpayer's last
known address by mailing notices in the manner prescribed by the Pennsylvania
Municipal Claims and Tax Liens Act, 53 P.S. § 7101 et seq.,
as amended.
6.
If any portion of this section is deemed by a court of competent
jurisdiction to be void, unenforceable or unconstitutional, then it
is the intent of the Board of Supervisors that it would have enacted
the balance of this section irrespective of said invalid portion.
|
Table 24-6-2: Collection Costs to be Imposed and Added
to Delinquent Real Estate Tax
| |||
|---|---|---|---|
|
Servicing Expenses, Out-of-Pocket Expenses, and Postage
Expenses:
| |||
|
1.
|
Servicing expense for all servicing related to the collection
of delinquent claims
|
10% of gross collections
| |
|
2.
|
Preparation and issuance of Municipal No Lien Letter
|
$10
| |
|
3.
|
Preparation and issuance of Delinquent Tax Claim Certificate
|
$10 per year certified
| |
|
4.
|
Assignments
|
$5 per delinquent claim
| |
|
5.
|
Preparing/filing tax lien
|
$5.50 per item
| |
|
6.
|
Satisfactions
|
$10 per delinquent claim
| |
|
7.
|
Tax claim revivals (i.e., S&A)
|
$20 per delinquent claim
| |
|
8.
|
Act 1/Act 20 Compliance
|
$35 per case
| |
|
9.
|
Preparing/filing municipal claims and claim revivals (S&A)
|
$25 per delinquent claim
| |
|
10.
|
S&As (tax and municipal) prepared but not filed
|
$10 per S&A
| |
|
11.
|
Municipal claim/short title examination
|
$40 per delinquent claim
| |
|
12.
|
Sheriff sale claim certificate
|
$60 per case
| |
|
Attorney Fees & Flat Fee Matters:
| |||
|
13.
|
Filing of municipal claim
|
$150
| |
|
14.
|
Preparation and service of Writ of Scire Facias
|
$450
| |
|
15.
|
Preparation and service of Complaint in Assumpsit
|
$450
| |
|
16.
|
Notification and service to United States where there are federal
tax liens, federal judgments, federal mortgages, or other record federal
interests
|
$200
| |
|
17.
|
Investigation of defendant(s) whereabouts and preparation of
Affidavit of Diligent Search
|
$100
| |
|
18.
|
Preparation and presentation of Motion for Alternative Service,
and delivery of the Order of Court, along with appropriate directions
to the Sheriff for service
|
$200
| |
|
19.
|
Preparation, filing, monitoring, and conclusion of an amicable
Scire Facias or Consent Judgment
|
$400
| |
|
20.
|
Entry of judgment
|
$225
| |
|
21.
|
Writ of Execution, Sheriffs Sale of Property or Execution upon
Assumpsit Judgment
|
$700
| |
|
22.
|
Continuance of Sheriffs sale at the request of the defendant
|
$100
| |
|
23.
|
Sale pursuant to § 31 of the Pennsylvania Municipal
Claims and Tax Liens Act, 53 P.S. § 7281
|
$700
| |
|
24.
|
Sale pursuant to § 31.1 of the Pennsylvania Municipal
Claims and Tax Liens Act, 53 P.S. § 7282
|
$500
| |
|
25.
|
Preparation of Installment Payment Agreement
|
$150
| |
|
26.
|
Preparation, filing, and presentation of motions
|
$200
| |
|
Attorney Fees & Hourly Rate Matters:
| |||
|
1.
|
Senior Attorney
|
$185
| |
|
2.
|
Junior Attorney
|
$160
| |
|
3.
|
Paralegal
|
$100
| |
|
4.
|
Law Clerk
|
$65
| |
|
Miscellaneous Expenses:
| |||
|
1.
|
Title search
|
Actual cost, not to exceed $250
| |
|
2.
|
Bring down search
|
Actual cost, not to exceed $50
| |
|
3.
|
Postage
|
Actual cost
| |
|
4.
|
Filing Fees
|
Actual cost
| |
|
Table 24-3: Collection Costs for All Other Delinquent
Taxes, Assessments, Municipal Claims, and Liens
| |||
|---|---|---|---|
|
General Matters:
| |||
|
1.
|
Principal Contact, Partner and Of Counsel
|
$155 per hour
| |
|
2.
|
Senior Associate
|
$135 per hour
| |
|
3.
|
Junior Associate
|
$125 per hour
| |
|
4.
|
Paralegal/Law Clerk
|
$105 per hour
| |
|
Litigation Matters:
| |||
|
1.
|
Principal Contact, Partner and Of Counsel
|
$190 per hour
| |
|
2.
|
Senior Associate
|
$160 per hour
| |
|
3.
|
Junior Associate
|
$140 per hour
| |
|
4.
|
Paralegal/Law Clerk
|
$105 per hour
| |
|
Pittsburgh Mills Development, Neighborhood Improvement
District and Tax Increment Financing Matters:
| |||
|
1.
|
Principal Contact, Partner and Of Counsel
|
$210 per hour
| |
|
2.
|
Senior Associate
|
$180 per hour
| |
|
3.
|
Junior Associate
|
$160 per hour
| |
|
4.
|
Paralegal/Law Clerk
|
$105 per hour
| |
|
Miscellaneous:
| |||
|
1.
|
Filing Fees
|
Actual cost
| |
|
2.
|
Title Search
|
Actual cost
| |
|
3.
|
Postage
|
Actual cost
| |
