[Adopted 5-21-2015 by Ord. No. 1-2015]
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. § 5860.101, et seq., Northeast Revenue
Service, LLC, as agent for the Luzerne County Tax Claim Bureau is
appointed as alternate 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,[1] 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 Northeast Revenue
Service, LLC, as agent for the Luzerne County Tax Claim Bureau, in
lieu of payment of commission pursuant to Section 207 of RETSL.[2]
The proper officials of Larksville Borough are hereby authorized
and empowered to take such additional action as they may deem necessary
or appropriate to implement this article.
In order to promote uniformity of procedure and to avoid unnecessary
confusion to taxpayers from whom delinquent taxes are collected, collection
of delinquent Larksville Borough taxes shall utilize and follow the
extension procedures for the elderly and individuals suffering severe
hardship as are utilized by Luzerne County.
If any section, clause, provision or portion of this article
shall be held invalid or unconstitutional by any court of competent
jurisdiction, such decision shall not affect any other section, clause,
provision or portion of this article so long as it remains legally
enforceable minus the invalid portion. The Borough of Larksville reserves
the right to amend this article or any portion thereof from time to
time as it shall deem advisable in the best interest of the promotion
of the purposes and intent of this article, and the effective administration
thereof.
This article is enacted by Larksville Borough Council under
the authority of the Act of April 18, 2014, P.L. 432, No. 37, (effective
60 days from said date), known as the "Borough Code" of the Commonwealth
of Pennsylvania (8 Pa.C.S.A. § 101 et seq.), and any other
applicable law arising under the laws of the Commonwealth of Pennsylvania.
