[Ord. 2015-8, 5/4/2015]
In addition to the authorization for the collection of taxes
and institution of tax sales authorized by the Real Estate Tax Sale
Law ("RETSL"), 72 P.S. § 5860.201 et seq., Northeast Revenue
Service, LLC, as agent for the Luzerne County Tax Claim Bureau, is
appointed as alternate collector and is authorized and directed to
file liens for existing delinquent real estate taxes with the Prothonotary
of Luzerne County in accordance with the provisions of the Municipal
Claims and Tax Liens Act, 53 P.S. § 7101 et seq.
[Ord. 2015-8, 5/4/2015]
In accordance with the MCTLA 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.
[Ord. 2015-8, 5/4/2015]
Pursuant to Section 7106 of the MCTLA, it is hereby established
that the reasonable charges, expenses and fees incurred in the collection
of any delinquent account under the MCTLA are hereby fixed at 5% of
the total amount of the delinquent taxes (including interest and penalties)
and that said expenses and fees set forth herein shall be paid to
Northeast Revenue Service, LLC, as agent for the Luzerne County Tax
Claim Bureau, in lieu of payment of commission pursuant to Section
207 of RETSL.
[Ord. 2015-8, 5/4/2015]
The proper officials of Forty Fort Borough are hereby authorized
and empowered to take such additional action as they may deem necessary
or appropriate to implement this Part.
[Ord. 2015-8, 5/4/2015]
In order to promote uniformity of procedure and to avoid unnecessary
confusion to taxpayers from whom delinquent taxes are collected, collection
of delinquent Forty Fort Borough taxes shall utilize and follow the
extension procedures for the "Elderly and Individuals Suffering Severe
Hardship" as are utilized by Luzerne County.
