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 (MCTLA),
53 P.S. § 7101 et seq.
In accordance with MCTLA and RETSL, interest at the rate of
9% per annum shall be assessed from and after but not before the first
day of the month following the return by the Tax Collector of unpaid
tax duplicates to the Montgomery County Tax Claims Bureau.
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 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 commissions
pursuant to Section 207 of RETSL.
The proper officials of the Township are hereby authorized and
empowered to take such additional action as they may deem necessary
or appropriate to implement this article.