As used in this article, the following terms shall have the
meanings indicated:
OTHER TAXING AGENCY
Any municipal corporation or other public or quasi-public
corporation that imposes a tax of any kind which is or may become
a lien on real property.
Whenever the County enters into an arrangement by which the
County undertakes to collect, as part of a tax sale held by the County,
taxes imposed by any other taxing agency which are a lien on the property
to be sold, a collection fee in the amount of 3% of the taxes to be
collected for that agency shall be imposed and shall be borne by the
delinquent taxpayer; provided, however, that the County shall not
collect this fee in those instances where the County otherwise acts
as the collecting agency for the property taxes imposed by the other
taxing agency.