The Borough Council of the Borough of Walnutport appoint the
elected tax collector as a delinquent tax collector who shall provide
for the collection of delinquent taxes in accordance with and providing
for the same powers, rights, privileges, duties and obligations as
are set forth in Section 686 of the Act of March 10, 1949 (P.L. 30,
No. 14) known as the "Public School Code of 1949."