[Adopted 12-13-2012 by Ord. No. 2012-05[1]]
[1]
Editor's Note: This ordinance also repealed former Art.
XI, Off-Premises Advertising Sign Tax, adopted 3-13-2008 by Ord. No.
2008-03.
In addition to the authorization for the collection of taxes
and institution of tax sales authorized by the Real Estate Tax Sales
Law ("RETSL"), 72 P.S. § 5860.201 et seq., 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 Municipal Claims and Tax Liens Act, 53
P.S. § 7101 et seq.
In accordance with the MCTLA[1] 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.
[1]
Editor's Note: See Municipal Claims and Tax Liens Act,
53 P.S. § 7101 et seq.
Pursuant to Section 7106 of the MCTLA, and based on the determination
of the Commissioners of Montgomery County, 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 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 the County of
Montgomery through the Montgomery County Tax Claim Bureau in lieu
of payment of commission pursuant to Section 207 of RETSL.
The proper officials of Upper Frederick Township are hereby
authorized and empowered to take such additional action as they may
deem necessary or appropriate to implement this article.
