Section 11701.443 - Assessments(a)Authority to assess.--The administrator may establish assessments on a front foot or benefit-conferred basis, or a combination of both, on all real property within the district to provide for:(1) The cost of all essential services provided to the district.(2) The service of all debts held in trust by the Commonwealth which were incurred by the former municipality prior to disincorporation.(3) The necessary construction, maintenance or repair of facilities or properties which have been conveyed to the Commonwealth and are held in trust for the benefit of the district.(4) Reimbursement to the department of its reasonable costs of administration of the district, including, but not limited to, the compensation of the administrator and the collection of assessments authorized under this section.(5) Other costs incurred by the district or administrator in the execution of this subchapter, including a reserve of no more than 15% of the annual estimated costs of the essential services plan in the restricted account established in section 445 to provide for the provision of unforeseeable costs.(b)Establishment of assessment.--(1) No later than October 1 of the year preceding the year for which the assessment applies, the administrator shall establish a schedule of assessment for all real property within the unincorporated district.(2) The administrator shall provide written personal notice to each property owner of each property of the assessment due for the ensuing year no later than November 1 of the year preceding the year for which the assessment applies.(3) As used in this subsection, "personal notice" shall mean and include notice upon the owner of a property either by personal service upon the owner or by certified mail to the owner at the owner's last known address or where service, after a reasonable attempt, shall not have been successfully made by either of these two methods, then by leaving notice at or upon the property.(c)Appeal of assessment.--Any person wishing to challenge the reasonableness of the assessment may file a suit in the court of common pleas within 30 days of receiving the notice provided in subsection (b).(d)Payment of assessments.--Payment of the assessment in full shall be due no later than March 1, unless the administrator has provided for installment payments in accordance with subsection (e).(e)Installments.--The administrator may provide for the payment of assessments by equal installments on a quarterly or semiannual basis as follows: (1) The administrator shall provide written personal notice of the installment plan to owners containing the date installments are due, interest and prepayment.(2) The rate of interest for the installments shall be established by the administrator at a rate of 6% per year.(3) If any of the installments remain unpaid for 60 days after the same has become due and payable, the entire unpaid assessment, plus unpaid accrued interest and any costs, shall be due and payable, and the administrator shall proceed to collect the assessment due as provided in subsection (g).(4) A property owner upon whom an assessment has been made may pay all or as many of the installments before the same are due, with interest and costs to the due date of the next installment.(f)First-year assessment.--The administrator may provide for a partial assessment for the calendar year in which the disincorporation of the municipality occurs. The due date for a partial-year assessment and installment schedule may be set by the administrator, provided that no assessment shall be due sooner than 60 days after the administrator provides written personal notice of the assessment under the procedure in subsection (a).(g)Delinquent assessments.--Assessments remaining unpaid on December 31 of the year in which they are due shall be delinquent and subject to interest at a rate of 10% per year from the date of filing as a lien in accordance with the act of May 16, 1923 (P.L. 207, No. 153), referred to as the Municipal Claim and Tax Lien Law.(h)Liens.--An assessment, together with all charges, expenses and fees, including reasonable attorney fees necessary for its collection, shall be a lien upon the real property benefited. The lien shall have the same priority and may be collected in the same manner as a municipal lien in accordance with the Municipal Claim and Tax Lien Law or through a civil action initiated by the administrator.(i)Limited assessment of public property.--An assessment under this section on property held by the Federal Government, the Commonwealth and any other public property shall be limited to an assessment for those services which are directly consumed by the property, including, but not limited to, water service, sewer service and waste collection. 1987, July 10, P.L. 246, No. 47, § 443, added 2014, Oct. 31, P.L. 2983, No. 199, § 24, effective in 60 days [Dec. 30, 2014].