§ 5.12.350. Other taxes and tax liens—Tax liens—Enforcement on personal property—Procedures—Borough attorney authority.

A.

The finance director shall make up a roll of persons delinquent in personal property taxes or taxes on property the fee title to which rests in the United States, the state or a political subdivision thereof, together with a statement of the amount owing, as soon as possible after January 1st of each year. When the list is prepared the assembly shall, by resolution, specify the date upon which the borough will institute further proceedings to collect.

B.

After the assembly has so specified, a copy of the roll containing the names and total amount due, together with a notice of the date collection actions will commence shall be published in the manner prescribed by Section 5.12.260. The notice shall specify that if payment is not received by the date included in the published notice, the obligation shall be referred to the borough attorney for collection.

C.

After the expiration of the date specified in the publication, the borough administration shall promptly proceed with collection actions against the delinquent taxpayers involved. The borough attorney may proceed by way of distraint and sale if, in his judgment, there is imminent danger that the tax will not otherwise be collected, or the taxpayer is not subject to service within the jurisdiction. Judgments obtained by the borough may be enforced by execution on any property of the delinquent taxpayer.

(Ord. No. 2004-07, § 1, 4-20-04; Ord. No. 83-45, § 6, 1983; Ord. No. 31, § 1(part), 1967; KPC § 25.05.110)