The Delinquent Tax Collector may collect any
and all taxes from the collection of which the original Tax Collector
has been exonerated, in accordance with the laws of this commonwealth,
and which taxes still remain unpaid upon any of the tax duplicates,
other than:
A. Unpaid taxes as shall have been filed as liens in
the office of the Prothonotary; and
B. Unpaid taxes as shall have been returned to the County
Commissioners for sale.
The appropriate Township officials and the Tax
Collector shall certify to the Delinquent Tax Collector any such taxes
remaining unpaid for collection and issue an additional warrant to
the Delinquent Tax Collector of such delinquent taxes.
The Delinquent Tax Collector shall have the
same authority and power now vested by law with the Tax Collector
of Lower Frederick Township. The Delinquent Tax Collector shall post
the same bond as required by the Tax Collector and shall receive the
same commission and/or compensation as received by the Tax Collector.