[Ord. No. 2-2015, 2/10/2015]
In addition to the authorization for the collection of taxes
and institution of tax sales authorized by the Real Estate Tax Sales
Law ("RETSL") ("MCTLA"), 72 P.S. § 5860.201 et seq, the
Luzerne 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 Luzerne County in accordance
with the provisions of the Municipal Claims and Tax Liens Act, 53
P.S. § 7101 et seq.
[Ord. No. 2-2015, 2/10/2015]
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.
[Ord. No. 2-2015, 2/10/2015]
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 said expenses and fees set forth herein, shall be paid to
the Luzerne County Tax Claim Bureau in lieu of payment of commission
pursuant to Section 207 of RETSL.[1]
[1]
Editor's Note: See 72 P.S. § 5860.207.
[Ord. No. 2-2015, 2/10/2015]
The proper officials of the Township of Sugarloaf are hereby
authorized and empowered to take such additional action as they may
deem necessary or appropriate to implement this Part.
[Ord. No. 2-2015, 2/10/2015]
If any section, clause, provision or portion of this Part shall
be held invalid or unconstitutional by a court of competent jurisdiction,
such decision shall not affect any other section, clause, provision
or portion of this Part so long as it remains legally enforceable.
The municipality reserves the right to amend this Part or any portion
thereof from time to time as it shall deem advisable to accomplish
the purposes and intent of this Part and the effective administration
thereof.
[Ord. No. 2-2015, 2/10/2015]
All ordinances inconsistent with the above provisions are repealed
to the extent of their inconsistency.
[Ord. No. 2-2015, 2/10/2015]
This Part shall become effective five days after adoption.
