(A) The township approves and adopts the cost of collection schedule below upon any taxpayer whose taxes are or become delinquent and/or remain due and unpaid.
(B) A township representative is authorized to retain said costs of collection set forth in the schedule below incurred in recovering delinquent taxes and assessed to the delinquent taxpayer as allowed by law.
(C) The costs assessed the delinquent taxpayer are added to school and municipal tax, penalty, and interest as follows.
Delinquent Tax Collection Schedule of Costs (to be paid by the taxpayer) |
Delinquent Tax Collection Schedule of Costs (to be paid by the taxpayer) | |
Known place of employment: | |
Notice before wage attachment (sent certified mail) *if paid within 30 days | $16.25 |
Wage attachment | $16.25 |
*Paid before service - cost assessed to accounts paid during the interim period in which taxes are transitioning between the current and delinquent collector. | |
Place of employment unknown: | |
Pre collection letter | $12.50 |
Delinquent tax notice | $10.50 |
Final notice | $9.50 |
Pre-legal sample complaint with letter | $16 |
Real estate taxes: | |
Real estate pre collection letter | $39.50 |
Real estate delinquent tax notice | $36.50 |
Real estate final notice | $25.25 |
Miscellaneous delinquent notices: | |
State list discrepancy courtesy letter | $6 |
Paid before service | $4 |
Establishment of payment plan | $15 |
Bad check letter fee | $20 |
Earned income tax collection notices: | |
Failure to file earned income tax return | $20 |
Delinquent declaration of quarterly estimated earned income tax form | $20 |
Delinquent emergency municipal services tax form (formerly known as occupational privilege tax) | $30 |
Delinquent employer quarterly return | $30 |
Miscellaneous earned income tax notices: | |
No payment enclosed notice | $12.50 |
Bad check letter fee | $20 |
The taxing body receives the full amount of tax, penalty, and interest. These costs remain the same whether the taxpayer owes one year or ten years of tax, regardless of amount due ($10 or $10,000). | |
Trespass and assumpsit complaint: Court cost is advanced by township representative and billed on a monthly basis to the taxing body. This cost is recovered at the time judgment is issued in favor of the taxing body and is reimbursed to the taxing body when paid by the taxpayer. Please note: If township representative is the current Earned Income Tax Administrator, no court costs are advanced by the client. The court costs are paid by township representative. | |
Judgement execution: Cost for either a lien filing fee or actual Sheriff sale is advanced by township representative and billed to the taxing body on a monthly basis. Once the cost is recovered from the taxpayer, it is reimbursed to the taxing body. All mechanics in executing the judgment in either case are handled by a township representative. | |
Notices, which are in most cases used mutually exclusive from each other, may be sent in any order depending on collection efforts required and associated charges are not listed in order of mailing or use. The cost for notices are cumulative based upon the number and type of notices that township representative must send to successfully collect the delinquency. | |
(Res. 2005-4, passed 6-28-2005)