[Adopted 12-4-2012 by Ord. No. 2-2012]
In addition to the authorization for the collection of taxes
and institution of tax sales authorized by the Real Estate Tax Sale
Law (RETSL), 72 P.S. § 5860.101 et seq., the Montgomery
County Tax Claim Bureau is appointed as the 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 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 the
rate of 9% per annum.
Pursuant to Section 7106 of the MCTLA,[1] it is hereby established that:
A.
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);
B.
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
[1]
Editor's Note: See 53 P.S. § 7106.
The officials of Pennsburg Borough are hereby authorized and
empowered to take such additional action as they may deem necessary
or appropriate to implement this article.
The adoption and implementation of this article is at the request
of Montgomery County, through the Montgomery County Tax Claim Bureau,
who have and shall agree to indemnify and hold harmless Pennsburg
Borough from any and all claims, damages, or causes of action as a
result of actions brought by any third parties challenging the validity
of this article or any processes set forth in this article for the
collection of delinquent real estate taxes.
A.
If any section, clause or provision of this article shall be held
invalid or unconstitutional by a Court of competent jurisdiction,
such decision shall not affect any other section, clause, provision
or portion of this article, so long as it remains legally enforceable
minus the invalid portion.
B.
The Borough of Pennsburg reserves the right to amend this article
or any portion thereof from time to time as it shall deem advisable.
