Also when a house does go to tax sale, it is the Tax Claim Bureau that holds the sale.  The Tax Claim Bureau follows the laws of the Real EstateTax Sale Law. The costs and fees Portnoff tacked on to the tax bill aren’t recognized in the Real Estate Tax Sale Law.  Also the proceeds of the sale are paid fourth, not second. This is a municipal lien, not a tax claim.  The municipality is usually left receiving a small portion of the proceeds it was owed.


MCTLA liens, which include Portnoff ' s commissions, legal fees and costs, do not qualify as taxes under RETSL and , therefore , are not payable as second priority taxes under RETSL Section 5860.20S (d ) (2 ) . Instead, those MCTLA liens are only payable to the extent that there are any excess funds available for payment of fourth priority liens under RETSL Section 5860 . 205 (d) (4) .

The unavoidable consequence of that decision is that the School Districts' MCTLA liens, which include Portnoff ' s commissions, legal fees and costs, do not qualify as taxes under RETSL and , therefore , are not payable as second priority taxes under RETSL Section 5860.20S (d ) (2 )

Portnoff uses the MCTLA and attaches a Municipal Claim to the property-not a tax lien. They blatently deceive the local gpvernments, politicians and judges with the similar language in these 2 laws.

COUNTY TAX=200

COLLECTING WITH PORTNOFF

COLLECTING WITH TAX CLAIM BUREAU

BOROUGH TAX =350

350 + 400 attorney fees = 750

BOROUGH TAX

SCHOOL DISTRICT TAX = 700

NEW TOTAL = 2400

= 1250 TOTAL TAX

700 + 450 attorney fees +300 expenses = 1450

SCHOOL DISTRICT TAX