[Adopted 2-25-2012 by Ord. No. 12-268]
In addition to the authorization for the collection of taxes
and institution of tax sales authorized by the Real Estate Tax Sales
Law ("RETSL"),[1] the Montgomery County Tax Claim Bureau is appointed as
alternative collector and is authorized and directed to file liens
for existing delinquent real estate taxes with the Prothonotary of
Montgomery County in accordance with the provisions of the Act.[2]
In accordance with the Act and RETSL, interest shall be charged
on taxes so returned from and after, but not before, the first day
of the month following the return. Interest shall be charged at the
rate of 9% per annum.
Pursuant to Section 7106 of the Act, it is hereby established
that the reasonable charges, expenses and fees incurred in the collection
of any delinquent account under the Act are hereby fixed at 5% of
the total amount of the delinquent taxes (including interest and penalties),
and that additional reasonable attorney's fees incurred in the collection
of any delinquent taxes shall be fixed at 1% of the total amount of
the delinquent taxes (including interest and penalties), and that
said charges for attorney's fees and for all charges, expenses, and
fees set forth herein, shall be paid to Montgomery County through
the Montgomery County Tax Claim Bureau in lieu of payment of commission
pursuant to Section 207 of RETSL.
The Montgomery Township Board of Supervisors are hereby authorized
and empowered to take such additional action as it may deem necessary
or appropriate to implement this article.[1]
[1]
Editor's Note: Former Art. IX, Volunteer Service Earned Income
Tax Credit and Real Property Tax Credit, adopted 3-11-2019 by Ord. No. 19-310,
which immediately followed this section was repealed 4-13-2020 by Ord. No. 20-313.
