[Adopted 12-19-2012 by Ord. No. 2012-1833 (Ch. 111, Art. VIII,
of the 1972 Code)]
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 hereby appointed as alternative Tax 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. Pursuant to the recommendation
of Montgomery County, interest shall be charged at the rate of 9%
per annum.
Pursuant to Section 7106 of the MCTLA and recommendation of
Montgomery County, 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 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). The 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.
