[HISTORY: Adopted by the Borough Council of the Borough of Collegeville 1-3-2013 by Ord. No. 555. Amendments noted where applicable.]
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,[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 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.[2]
[1]
Editor's Note: See 53 P.S. § 7106.
[2]
Editor's Note: See 72 P.S. § 5860.207.
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.