In addition to the authorization for the collection of taxes
and institution of tax sales authorized by the Real Estate Tax Sale
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 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 MCTLE 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 City officials are hereby authorized and empowered
to take such additional action as they may deem necessary or appropriate
to implement this article.