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., Northeast Revenue
Service, LLC, as agent for the Luzerne County Tax Claim Bureau is
appointed as alternative collector and is authorized and directed
to file liens for existing delinquent real estate taxes owed to Dallas
Township with the Prothonotary of Luzerne 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 Section 7106 of the MCA, it is hereby established
that the reasonable charges, expenses and fees incurred in the collection
of any delinquent account with respect to the real estate taxes owed
to Dallas Township under the MCA are hereby fixed at 5% of the total
amount of the delinquent taxes (including interest and penalties)
and that said expenses and fees set forth herein, shall be paid to
Northeast Revenue as agent for the Luzerne County Tax Claim Bureau
in lieu of payment of commission pursuant to Section 207 of RETSL.
The proper officials of Dallas Township are hereby authorized
and empowered to take such additional action as they may deem necessary
or appropriate to implement this article.