Title
Amending Chapter 19-500 of The Philadelphia Code, entitled "Taxes and Rents -- General," by changing the allocation of delinquent payments, under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-500 of The Philadelphia Code is hereby amended to read as follows:
CHAPTER 19-500. TAXES AND RENTS -- GENERAL
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§ 19-505. Allocation of Delinquent Payments.
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(1) [Unless otherwise provided, when a partial payment is made on account of any delinquent tax, such payment shall be prorated between the principal sum of such tax and the penalties and interest accumulated on it.] When a payment on a real estate tax account is made after the payment due date, such payment shall be applied first against the principal sum of such tax and the associated attorneys' fees or collectors' fees, then against interest and the associated attorneys' fees or collectors' fees, then against penalties and the associated attorneys' fees or collectors' fees, and then against lien filing fees and the associated attorneys' fees or collectors' fees. In each case, the allocation of the payment between the tax liability and the associated attorneys' fee or collectors' fee shall be made in the same proportion as the two liabilities bear to each other. In no case shall the amount of associated attorneys' fee or collectors' fee exceed the eighteen percent (18%) addition that is the maximum authorized under Philadelphia Code § 19-3101.
(2) Notwithstanding the provisions of subsection (1), above, the Department may, by regulation, provide that payment on a real estate tax account may be allocated to Eligible Expenses prior to, or after, any allocation to tax principal and associated fees, interest and associated fees, penalties and associated fees, or lien filing fees and associated fees. Eligible Expenses means costs, charges or expenses other than attorneys' fees or collect...
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