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 the rate
of 9% per annum;
Pursuant to the authority set forth in Section 7106 of the MCTLA,
the County of Montgomery has determined that reasonable charges, expenses
and fees incurred in the collection of any delinquent account under
the MCTLA shall be fixed at 5% of the total amount of the delinquent
taxes (including interest and penalties) and the County of Montgomery
has also determined that additional attorneys' 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 attorneys' 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.
The proper officials of the Borough of Schwenksville are hereby
authorized and empowered to take such additional action as they may
deem necessary or appropriate to implement this article.