[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.