Section 68302 - Assessments collected by township treasurer(a) When any assessment for construction, maintenance and repair of street, sewer, water, sidewalks, curbs or other service is implemented by the board of supervisors, the collection of which is not charged to the tax collector, the assessments for the service shall be filed with the township treasurer. The township treasurer shall give thirty days' notice that the assessments are due and payable. The notice shall state the due date to each party assessed and shall be served by mailing it to the owner of the property. 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. Upon receipt of payment of assessments, the township treasurer shall deposit the assessments 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 or other service is charged against the owners, occupants or tenants of property within the township, the collection of which is not charged to the tax collector, the assessments shall be filed with the township treasurer. The township treasurer 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 it to the owner, occupant or tenant of the property. 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. Upon receipt of the assessments, the township treasurer 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.1933, May 1, P.L. 103, No. 69, § 3302, added 1995, Nov. 9, P.L. 350, No. 60, § 1, effective in 180 days.