Township of Moon, PA DELINQUENT TAX AND MUNICIPAL CLAIM COLLECTION COSTS

[Ord. 646, 1/7/2013; as amended by Ord. 656, 4/9/2015]

This Part shall be known and may be cited as the "Delinquent Tax and Municipal Claim Collection Costs Ordinance."

[Ord. 646, 1/7/2013; as amended by Ord. 656, 4/9/2015]

This section shall apply to delinquent Township real estate tax, which shall be referred to in this section as the "delinquent tax."

From and after the enactment of Ord. 646 on January 7, 2013, there shall be added to each delinquent tax such attorney's 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 Lien 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. No. 671, 2/7/2018]

The collection costs are hereby established in the cost rate schedule set forth in Table 24-10-1 of this chapter. The collection costs referenced in Table 24-10-1 are deemed to be reasonable, fair and necessary in order to allow the Township to collect such sums due.

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 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.

Attorney fees incurred to the extent set forth on Table 24-10-1 shall be added to all unpaid delinquent tax claims of any nature arising or imposed subsequent to the enactment of Ord. 646 on January 7, 2013, or which become delinquent or are re-determined 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.

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.

§ 24-1003 Amusement Admissions Tax, Earned Income Tax, and Local Services Tax.

[Ord. 646, 1/7/2013; as added by Ord. 656, 4/9/2015; and as amended by Ord. No. 671, 2/7/2018]

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:" amusement admissions tax levied and imposed pursuant to Part 1 of this chapter; earned income tax and net profits tax levied and imposed pursuant to Part 2 of this chapter; and local services tax levied and imposed pursuant to Part 6 of this chapter.

From and after February 7, 2018 (the date of enactment of this section), there shall be added to each delinquent tax such attorney's 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 Lien 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.

The collection costs are hereby established in the cost rate schedule set forth in Table 24-10-2 of this chapter. The collection costs referenced in Table 24-10-2 are deemed to be reasonable, fair and necessary in order to allow the Township to collect such sums due.

Any entity empowered to collect the delinquent tax or 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.

Attorney fees incurred to the extent set forth on Table 24-10-2 shall be added to all unpaid delinquent tax claims of any nature arising or imposed subsequent to February 7, 2018 (the date of enactment of this section), 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 Lien Act, 53 P.S. § 7101 et seq., as amended.

§ 24-1004 (Reserved) [1]

[1]

Editor’s Note: Former § 24-1004, Local Services Tax, as amended, was repealed by Ord. No. 671, 2/7/2018.

§ 24-1005 All Other Taxes, Assessments, Municipal Claims and Liens.

[Ord. 646, 1/7/2013; as added by Ord. 656, 4/9/2015; and as amended by Ord. No. 671, 2/7/2018]

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."

From and after April 9, 2015 (the date of enactment of this section), there shall be added to each delinquent claim or lien such attorney's 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 Lien 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.

The collection costs are hereby established in the cost rate schedule set forth in Table 24-10-4 of this chapter. The collection costs referenced in Table 24-10-4 are deemed to be reasonable, fair and necessary in order to allow the Township to collect such sums due.

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.

Attorney fees incurred to the extent set forth on Table 24-10-4 shall be added to all unpaid delinquent claims or liens of any nature arising or imposed subsequent to April 9, 2015, (the date of enactment of this section), or which become delinquent or are re-determined 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.