(A) Berkheimer is authorized to retain said costs of collection set forth in the attached schedule incurred in recovering delinquent taxes and assessed to the delinquent taxpayer as allowed by law.
Delinquent Tax Collection | |
Schedule of Costs | |
To Be Paid by the Taxpayer |
Delinquent Tax Collection | |
Schedule of Costs | |
To Be Paid by the Taxpayer | |
The costs assessed the delinquent taxpayer, are added to school and municipal tax, penalty and interest as follows: | |
Earned Income Tax Collection Notices | |
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 |
Failure to file earned income tax return | $20 |
Known Place of Employment | |
Notice before wage attachment (sent certified mail) | $16.25 |
*if paid within 30 days | |
Wage attachment | $16.25 |
Place of Employment Unknown | |
Delinquent tax notice | $10.50 |
Final notice | $9.50 |
Pre-collection letter | $12.50 |
Pre-legal sample complaint with letter | $16 |
Miscellaneous Delinquent Notices | |
Bad check letter fee | $20 |
Establishment of payment plan | $15 |
Paid before service* | $4 |
State list discrepancy courtesy letter | $6 |
*Paid before service–cost assessed to accounts paid during the interim period in which taxes are transitioning between the current and delinquent collector. | |
Miscellaneous Earned Income Tax Notices | |
Bad check letter fee | $20 |
No payment enclosed notice | $12.50 |
Real Estate Taxes | |
Real estate pre-collection letter | $39.50 |
Real estate delinquent tax notice | $36.50 |
Real estate final notice | $25.25 |
(B) 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.
(C) Trespass and assumpsit complaint: court cost is advanced by Berkheimer 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 Berkheimer is the current Earned Income Tax Administrator, no court costs are advanced by the client. The court costs are paid by Berkheimer.
(D) Judgement execution: cost for either a lien filing fee or actual Sheriff sale is advanced by Berkheimer 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 Berkheimer.
(E) 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 Berkheimer must send to successfully collect the delinquency.
(Res. 2005-02, passed 3-7-2005)