The Borough Tax Collector or the Delinquent Tax Collector, as
the case may be, is hereby authorized to utilize and enforce the provisions
of the Act of May 25, 1945, P.L. 1050, § 19 (72 P.S. § 5511.19).
If any tenant in possession of real property where the land owner
has failed to pay due and owing real estate taxes to the Borough of
Dravosburg fails to pay any rent to the Tax Collector following service
of a notice of distraint, the Tax Collector or other Borough officials
are authorized to issue a citation and/or institute civil litigation
against such tenant for the tenant's failure to comply with the
distraint. Such civil litigation and/or citation is authorized by
the Tax Collector and may be prosecuted in the name of the Borough
and initiated by any Borough official.
Any tenant who fails to comply with a distraint notice shall
be subject to a civil penalty for such refusal in the amount of $500
for each month such tenant fails to pay, commencing on the first day
of the month following service of the distraint notice. Such tenant
shall also be liable for court costs and reasonable costs and fees
incurred by the Borough or Tax Collector in pursuing a remedy against
a noncomplying tenant. Any net proceeds received by the Tax Collector
or Borough shall be applied to the outstanding tax bill of the land
owner.