Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 68301. Assessments collected by tax collector

(a) When any assessment for street lights, 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.