In addition to the authorization for the collection of taxes
and the institution of tax sales authorized by the Real Estate Tax
Sale Law (RETSL), 72 P.S. § 5860.101 et seq., the Montgomery
County Tax Claim Bureau is hereby appointed as alternative collector
and is authorized and directed to file liens for existing delinquent
real estate taxes with the Prothonotary of Montgomery County in accordance
with the provisions of the Municipal Claims and Tax Liens Act (MCTLA),
53 P.S. § 7101, et seq.
In accordance with the MCTLA and the 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 additional
reasonable attorney's fees incurred in the collection of any
delinquent taxes shall be fixed at 1% of the total amount of the delinquent
taxes (including interest and penalties), and that said charges for
attorney's fees and for all charges, expenses and fees set forth
herein, shall be paid to the County of Montgomery through the Montgomery
County Tax Claim Bureau in lieu of payment of commission pursuant
to Section 207 of RETSL.
The Borough Manager of the Borough of Collegeville is hereby
authorized and empowered to take such additional action as may be
deemed necessary or appropriate to implement this chapter.
The provisions of this chapter are severable, and if any section,
sentence, clause, part or provision hereof shall be held illegal,
invalid or unconstitutional by any court of competent jurisdiction,
such decision of the court shall not affect or impair the remaining
sections, sentences, clauses, parts or provisions of this chapter.
It is hereby declared to be the intent of the Council that this chapter
would have been adopted even if such illegal, invalid or unconstitutional
section, sentence, clause, part or provision had not been included
herein.