[Adopted 12-11-2012 by Ord. No. 860 (Ch. 24, Part 7, of the 1990 Borough Code of Ordinances)]
In addition to the authorization for the collection of taxes and institution of tax sales authorized by the Real Estate Tax Sale Law (hereafter "RETSL"), 72 P.S. § 5860.101 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 MCTLA,[1] 53 P.S. § 7101 et seq.
[1]
Editor's Note: The Municipal Claims and Tax Liens Act.
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 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.[2]
[1]
Editor's Note: See 53 P.S. § 7106.
[2]
Editor's Note: 72 P.S. § 5860.207.
The proper officials of the Borough of Royersford 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. The Borough of Royersford 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 the Borough of Royersford under the authority of the Borough Code and other applicable law arising under the laws of the Commonwealth of Pennsylvania.