[Adopted 12-17-2012 by Ord. No. 2012-14]
In addition to the authorization provided to Marlborough Township
conferred by the Real Estate Tax Sales Law (RETSL), 72 P.S. § 5860.201
et seq., to collect taxes and institute tax sales, Marlborough Township
appoints the Montgomery County Tax Claim Bureau as the alternate Tax
Collector, 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 MCTLA.
In accordance with the MCTLA and RETSL, interest shall accrue
on delinquent real estate taxes commencing the first day of the month
following the return of the taxes (an accounting of real estate taxes
collected) to the tax claim bureau by the Tax Collector. Interest
shall be charged at the rate of 9% per annum.
Pursuant to Section 7106 of the MCTLA, the reasonable charges,
expenses, and fees incurred in the collection of any delinquent account
under the MCTLA are fixed at 5% of the total amount of the delinquent
taxes (including interest and penalties); and 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). The charges for attorney's fees and for all charges,
expenses, and fees shall be paid to the County of Montgomery through
the Montgomery County Tax Claim Bureau in lieu of payment of commissions
pursuant to Section 5860.207 of RETSL.
