The Tax Collector of Polk Township is hereby appointed, authorized
and directed to act as the collector of delinquent taxes within the
Township, for real estate taxes collected after the end of the tax
year, but before the taxes remaining unpaid are submitted to the county
tax claim bureau for collection. The Polk Township Tax Collector,
as the delinquent Tax Collector, shall have the same powers, rights,
privileges, duties and obligations as set forth in 24 P.S. § 6-686
of the Public School Code of 1949, as time to time amended.
This appointment and authorization shall remain in effect until
the Board of Supervisors, by ordinance, takes further action, as required
by law. In the event of a vacancy in the office of Tax Collector during
the term of this appointment, the successor Tax Collector shall automatically
succeed to the powers and duties set forth herein. The collector of
delinquent taxes shall not be required to give additional bond on
account of this appointment. The collector of delinquent taxes shall
have all the authority and power now vested by law in the collector
of non-delinquent Township taxes for the collection of such delinquent
taxes. The collector of delinquent taxes shall account to the Board
of Supervisors for all delinquent tax collections made, in the same
manner as required for the reporting of non-delinquent tax collections.
The collector of delinquent taxes shall be compensated in the same
manner as provided for the collection of non-delinquent taxes within
the Township.