Welcome

Government

Emrgcy Services

Community

Web

Second Class Township Code

 

Article XXXIII

Collection Of Assessments

 

Section 3301. Assessments Collected by Tax Collector.

 

(a) When any assessment for streetlights, fire hydrant service, police protection or other service is implemented by the board of supervisors and charged to the tax collector for collection, assessments for the service shall be filed with the township tax collector. The tax collector shall give thirty days' notice that the assessments are due and payable. The notice shall state the due date to each party assessed and be served by mailing notice to the owner of the property. The tax collector is entitled to the same commission for the collection of these assessments as for the collection of the general township tax. If any assessment remains unpaid ninety days after the due date, it shall be turned over to the township solicitor for collection by means of an action in assumpsit for recovery or a municipal lien filed against the property of the delinquent owner for the amount of the unpaid assessment, plus interest established by the board of supervisors from the date the assessment was due. If an owner has two or more lots against which there is an assessment for the same year, the lots shall be embraced in one claim. Assessments, when collected, shall be paid over to the township treasurer, who shall deposit and keep them in a separate account, to be paid out only for expenses incurred in providing the service. Each special assessment account shall be audited by the board of auditors of the township.

 

(b) When any assessment for refuse collection in special districts or other service is charged against the owners, occupants or tenants of property within the township, the collection of which is charged to the tax collector, the assessments for the service shall be filed with the tax collector. The tax collector shall give thirty days' notice that the assessments are due and payable. The notice shall state the due date to each party assessed and be served by mailing to the owner, occupant or tenant of the property. The tax collector is entitled to the same commission for the collection of these assessments as for the collection of the general township tax. If any assessment remains unpaid ninety days after the due date, it shall be turned over to the township solicitor for collection by action in assumpsit for the amount of the unpaid assessment, plus interest established by the board of supervisors from the date the assessment was due and all costs incurred in the collection of the assessment. Assessments, when collected, shall be paid over to the township treasurer, who shall deposit and keep them in a separate account, to be paid out only for expenses incurred in providing the service. Each special assessment account shall be audited by the board of auditors of the township.

 

Section 3302. Assessments Collected by Township Treasurer.

 

(a) When any assessment for construction, maintenance and repair of street, sewer, water, sidewalks, curbs or other service is implemented by the board of supervisors, the collection of which is not charged to the tax collector, the assessments for the service shall be filed with the township treasurer. The township treasurer shall give thirty days' notice that the assessments are due and payable. The notice shall state the due date to each party assessed and shall be served by mailing it to the owner of the property. If any assessment remains unpaid ninety days after the due date, it shall be turned over to the township solicitor for collection by means of an action in assumpsit for recovery or a municipal lien filed against the property of the delinquent owner for the amount of the unpaid assessment, plus interest established by the board of supervisors from the date the assessment was due. If an owner has two or more lots against which there is an assessment for the same year, the lots shall be embraced in one claim. Upon receipt of payment of assessments, the township treasurer shall deposit the assessments in a separate account, to be paid out only for expenses incurred in providing the service. Each special assessment account shall be audited by the board of auditors of the township.

 

(b) When any assessment for refuse collection or other service is charged against the owners, occupants or tenants of property within the township, the collection of which is not charged to the tax collector, the assessments shall be filed with the township treasurer. The township treasurer shall give thirty days' notice that the assessments are due and payable. The notice shall state the due date to each party assessed and be served by mailing it to the owner, occupant or tenant of the property. If any assessment remains unpaid ninety days after the due date, it shall be turned over to the township solicitor for collection by action in assumpsit for the amount of the unpaid assessment, plus interest established by the board of supervisors from the date the assessment was due and all costs incurred in the collection of the assessment. Upon receipt of the assessments, the township treasurer shall deposit and keep them in a separate account, to be paid out only for expenses incurred in providing the service. Each special assessment account shall be audited by the board of auditors of the township.

 

Section 3303. Installment Payments.

 

(a) When any township authorizes the construction or acquisition of any sanitary sewer or system of sanitary sewers, or the improvement of any street or portion thereof, or the installation of curbing or sidewalks, or a water supply or water systems, and all or part of the cost is assessed against the properties benefited, improved or accommodated by the sewer or system of sewers, or curbing or sidewalks, or water supply, or abutting upon the street or portion thereof, the board of supervisors may authorize the payment of the assessment in equal annual or more frequent installments. The ordinance shall specify the length of time over which the installments may be extended and whether payments are to be made by annual or more frequent installments. Installments shall bear interest at a rate not to exceed six percent or a higher amount equal to the amount of interest on the indebtedness, if any, commencing at the time established by ordinance. If bonds have been issued and sold to provide for the payment of any street improvement, the assessments shall not be payable beyond the term for which the bonds are issued, and the expenses for the improvements and interest thereon to the first day when interest is payable on the bonds shall be taken as the cost of the improvement to be assessed on the property benefited.

 

(b) Claims to secure the assessments shall be entered in the prothonotary's office of the county at the same time and in the same form and shall be collected in the same manner as municipal claims are filed and collected.

 

(c) Assessments are payable to the township treasurer in quarterly, semi-annual or annual installments, with interest from the date from which interest is computed on the amount of the assessments.

 

(d) If there is a default in the payment of any installment and interest for a period of sixty days after it becomes due, the entire assessment and accrued interest shall become due, and the township solicitor shall proceed to collect the assessment under the general laws relating to the collection of municipal claims.

 

(e) Any owner of property against whom any assessment is made may pay the assessment in frill, at any time, with interest and costs thereon to the due date of the next installment, and that payment shall discharge the lien.