[Adopted 12-10-2012 by Ord. No. 1621]
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 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 a rate
of 9% per annum.
Pursuant to Section 7106 of the MCTLA,[1] 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.[2]
The proper officials of Upper Moreland Township are hereby authorized
and empowered to take such additional action as they may deem necessary
or appropriate to implement this article.
