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 Luzerne County
Tax Claim Bureau is appointed as alternative collector and is authorized
and directed to file liens for existing delinquent real estate taxes
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 MCTLA, 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 said
expenses and fees set forth herein shall be paid to the Luzerne County
Tax Claim Bureau in lieu of payment of commission pursuant to Section
207 of the RETSL.
The proper officials of Bear Creek Township are hereby authorized
and empowered to take such additional action as they may deem necessary
or appropriate to implement this article.