Pennsylvania Code § 53-5406

Method and payment of assessment.
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(a) Method.-- The total cost of the administrative services or improvements in the district shall be assessed to all of the benefited properties in the district by one of the following methods:
(1) By an assessment determined by multiplying the total service and improvement cost by the ratio of the assessed value of the benefited property to the total assessed valuation of all benefited properties in the district.
(2) By an assessment upon the several properties in the district in proportion to benefits as ascertained by viewers appointed in accordance with law.
(3) In the case of improvements by an assessment upon the several properties in the district abutting the improvements or benefiting from the services, or, where more than one type of improvement or service is involved, designated types, by the front-foot method, with equitable adjustments for corner properties and other cases provided for in the assessment ordinance. Any property which cannot be equitably assessed by the front-foot method may be assessed by the method provided in paragraph (2).
(b) Payment.-- The governing body may by ordinance authorize the payment of the assessment in equal annual or more frequent installments over such time and bearing interest at the rate specified in the ordinance. If bonds have been issued and sold, or notes or guarantees have been given or issued, to provide for the cost of the services and improvements, the assessment in equal installments shall not be payable beyond the term for which the bonds, notes or guarantees are payable.
(c) Claims to secure assessments.-- Claims to secure the assessments shall be entered in the prothonotary's office at the time and in the form and shall be collected in the manner that municipal claims are filed and collected. If installment payments are authorized pursuant to subsection (b), the ordinance may contain any or all of the following provisions:
(1) Notwithstanding the filing of the claims, all assessments which are made payable in installments shall constitute liens and encumbrances upon the respective benefited properties, at the beginning of each calendar year, except as provided in paragraph (2), only in an amount equal to the sum of:
(i) the annual or other installments becoming payable in such year, with interest and penalties, if any, thereon; and
(ii) the total of all installments, with interest and penalties thereon, which became due during prior years and which remain due and unpaid at the beginning of the current year.
(2) In the case of default in the payment of any installment and interest for a period of 90 days after the payment becomes due, the assessment ordinance may provide either for the entire assessment, with accrued interest and penalties to become due and become a lien from the due date of the installment, or may provide solely for the enforcement of the claim as to the overdue installment, with interest and penalties, in which case the ordinance shall further provide that, if any installment or portion thereof remains due and unpaid for one year after it has become due and payable, then the entire assessment with accrued interest and penalties shall become due and become a lien from the due date of the installment.
(3) No action taken to enforce a claim for any installment or installments shall affect the status of any subsequent installment of the same assessment, each of which shall continue to become a lien upon the property annually pursuant to paragraph (1).
(4) The ordinance may contain any other provision relating to installment assessments which is not inconsistent with applicable law.
(d) Payment in full.-- Any owner of property against whom an assessment has been made may pay the assessment in full, at any time, with accrued interest and costs thereon, and such a payment shall discharge the lien of the assessment, or installments then constituting a lien, and shall also release the claim to any later installments.
(e) Benefits from administrative services.-- No residential property shall be assessed under this chapter for any benefit received from administrative services.
(f) Construction of chapter.-- Any reference in this chapter to services shall mean only those services provided by a city of the second class.
CHAPTER 55
PARKING AUTHORITIES
Sec.
5501. Scope of chapter.
5502. Declaration of policy.
5503. Definitions.
5504. Method of incorporation.
5505. Purposes and powers.
5506. Bonds.
5507. Bondholders.
5508. Governing body.
5508.1. Special provisions for authorities in cities of the first class.
5508.2. Additional special provisions for authorities in cities of the first class; mixed-use projects.
5508.3. Restrictions on authorities in cities of the first class.
5508.4. Granting of interests and mixed-use projects for authorities in cities of the second class.
5509. Acquisition of lands.
5510. Money of authority.
5510.1. Management of authority funds in cities of the first class.
5510.2. Special funds in cities of the first class.
5510.3. Bonds in cities of the first class.
5510.4. Contracts with obligees of an authority in cities of the first class.
5510.5. Commonwealth pledges in cities of the first class.
5510.6. Provisions of bonds and trust indentures in cities of the first class.
5510.7. Funds collected on behalf of a municipality (Deleted by amendment).
5510.8. Bonds to be legal investments.
5510.9. Validity of pledge.
5510.10. Security interest in funds and accounts.
5510.11. Limitation on authority under Federal bankruptcy code.
5511. Competition in award of contracts.
5512. Use of projects.
5513. Pledge by Commonwealth.
5514. Termination of authority.
5515. Exemption from taxation; payments in lieu of taxes.
5516. Transfer of existing facilities to authority.
5517. Severability.

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