[Adopted 10-16-2017 by Ord. No. 567]
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 Montgomery
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 Montgomery 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 additional reasonable attorneys' 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 attorneys' 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 proper officials of Upper Providence Township are hereby
authorized and empowered to take such additional action as they may
deem necessary or appropriate to implement this article.
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. Upper Providence Township 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.