The following collection procedures are hereby established in accordance with the Act:
A. At least 30 days prior to assessing or imposing attorney fees in connection with the collection of an account, the City of Reading or its designee shall mail or cause to be mailed, by certified mail, return receipt requested, a notice of such intention to the taxpayer or other entity liable for the account (the "property owner").
B. If the certified mail notice is undelivered, then, at least 10 days prior to the assessing or imposing such attorney fees, City of Reading or its designee shall mail or cause to be mailed, by first class mail, a second notice to the property owner.
C. All notices required by this Part shall be mailed to the property owner's last known post office address as recorded in the records or other information of City of Reading, or such other address as it may be able to obtain from the County Office of Assessment and Revision of Taxes.
D. Each notice as described above shall include the following:
(1) The type of tax or other charge, the date it became due and the amount owed, including penalty and interest;
(2) A statement of City of Reading'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;
(3) The manner in which the assessment or imposition of attorney fees may be avoided by payment of the account; and
(4) The place of payment for accounts and the name and telephone number of City of Reading's representative designated as responsible for collection matters.