The following collection procedures are hereby established in accordance with 53 P.S. §§ 7101 et seq.:
(a) At least thirty days prior to assessing or imposing attorney fees in connection with the collection of an account, the Borough 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 ten days prior to the assessing or imposing such attorney fees, the Borough 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 chapter shall be mailed to the property owner's last known post office address as recorded in the records or other information of the Borough 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 Borough's intent to impose or assess attorney fees within thirty days after the mailing of the first notice, or within ten 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 Borough's representative designated as responsible for collection matters.
(Ord. 995. Passed 12-12-05; Ord. 1045. Passed 9-12-11.)