[HISTORY: Adopted by the Board of Commissioners of the Township of Upper Pottsgrove 2-23-1998 by Ord. No. 283 (Ch. 1, Part 10, of the 1993 Code). Amendments noted where applicable.]
Fees — See Ch. 177.
Township 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.
Editor's Note: The statement of collection policies for delinquent unpaid taxes, user charges and other items covered by the Municipal Claims and Tax Liens Act (53 P.S. § 7101) is on file in the Township office.
[Amended 12-20-2004 by Ord. No. 375]
In accordance with Section 1 of the Municipal Claims and Tax Liens Act, the Township hereby approves that the collection of delinquent sewer claims shall be compensated for attorney's fees in accordance with the fee schedule set forth below:
The Township hereby approves the following schedule of attorney's fees for services in connection with the collection of accounts which is hereby determined to be fair and reasonable compensation for the services set forth below in accordance with the principals set forth in Sections 3(a.1) of the Municipal Claims Law as added by Act No. 1 of 1996 (the Act):
Editor's Note: See 53 P.S. § 7106(a.1) of the Municipal Claims and Tax Liens Act.
Editor's Note: See 53 P.S. § 7101.
The following collection procedures are hereby established in accordance with Act No. 1:
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, return receipt requested, a notice of such intention to the taxpayer or other entity liable for the account (the "account debtor").
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 such account debtor.
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 Township, or such other address as it may be able to obtain from the County Office of Assessment and Revision of Taxes.
Each notice as described above shall include the following:
The type of tax or other charge, the date it became due and the amount owed, including penalty and interest.
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.
The manner in which the assessment or imposition of attorney fees may be avoided by payment of the account.
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 chapter.
[Added 12-17-2012 by Ord. No. 461]
In addition to the authorization for the collection of taxes and institution of tax sales authorized by the Real Estate Tax Sales Law (RETSL), 72 P. S. § 5860.201 et seq., the Montgomery County Tax Claim Bureau is appointed as alternative collector and is authorized and directed to file liens for existing delinquent real estate taxes with the Prothonotary of Montgomery County in accordance with the provisions of the Municipal Claims and Tax Liens Act, 53 P.S. § 7101 et seq.
Pursuant to Section 7106 of the MCTLA, it is hereby established that the reasonable charges, expenses and fees incurred in the collection of any delinquent account under the MCTLA are hereby fixed at 5% of the total amount of the delinquent taxes (including interest and penalties), and that additional reasonable attorney's fees incurred in the collection of any delinquent taxes shall be fixed at 1% of the total amount of the delinquent taxes (including interest and penalties) and that said charges for attorney's fees and for all charges, expenses and fees set forth herein shall be paid to the County of Montgomery, through the Montgomery County Tax Claim Bureau in lieu of payment of commission pursuant to Section 207 of RETSL.
Editor's Note: See 72 P.S. § 5860.207.
The officials of Upper Pottsgrove Township are hereby authorized and empowered to take such additional action as they may deem necessary or appropriate to implement this section.
The adoption and implementation of this section is at the request of Montgomery County, through the Montgomery County Tax Claim Bureau, who have and shall agree to indemnify and hold harmless Upper Pottsgrove Township from any and claims, damages, causes of action, as a result of actions brought by any third parties challenging the validity of this section or any processes set forth in the section for the collection of delinquent real estate taxes.
If any section, clause or provision of this section shall be held invalid or unconstitutional by a court of competent jurisdiction, such decision shall not affect any other section, clause, provision or portion of this section, so long as it remains legally enforceable minus the invalid portion. Upper Pottsgrove Township reserves the right to amend this section or any portion thereof from time to time, as it shall deem advisable.