PRINTER'S NO. 362
No. 331 Session of 1975
INTRODUCED BY MORRIS, MEBUS AND FRYER, FEBRUARY 10, 1975
REFERRED TO COMMITTEE ON JUDICIARY, FEBRUARY 10, 1975
AN ACT
1 Amending the act of July 7, 1947 (P.L.1368, No.542), entitled
2 "An act amending, revising and consolidating the laws
3 relating to delinquent county, city, except of the first and
4 second class and second class A, borough, town, township,
5 school district, except of the first class and school
6 districts within cities of the second class A, and
7 institution district taxes; providing when, how and upon what
8 property, and to what extent liens shall be allowed for such
9 taxes; the return and entering of claims therefor; the
10 collection and adjudication of such claims, sales of real
11 property, including seated and unseated lands, subject to the
12 lien of such tax claims; the disposition of the proceeds
13 thereof, including State taxes and municipal claims recovered
14 and the redemption of property; providing for the discharge
15 and divestiture by certain tax sales of all estates in
16 property and of mortgages and liens on such property, and the
17 proceedings therefor; creating a Tax Claim Bureau in each
18 county, except a county of the first class, to act as agent
19 for taxing districts; defining its powers and duties,
20 including sales of property, the management of property taken
21 in sequestration, and the management, sale and disposition of
22 property heretofore sold to the county commissioners, taxing
23 districts and trustees at tax sales; providing a method for
24 the service of process and notices; imposing duties on taxing
25 districts and their officers and on tax collectors, and
26 certain expenses on counties and for their reimbursement by
27 taxing districts; and repealing existing laws," further
28 regulating redemption of property.
29 The General Assembly of the Commonwealth of Pennsylvania
30 hereby enacts as follows:
31 Section 1. Subsection (a) of section 501, act of July 7,
1 1947 (P.L.1368, No.542), known as the "Real Estate Tax Sale
2 Law," amended July 13, 1953 (P.L.439, No.98), is amended to
3 read:
4 Section 501. Redemption of Property From Effects of Tax
5 Claims.--
6 (a) Any owner, his heirs or legal representatives, or any
7 lien creditor, his heirs, assigns or legal representative, or
8 other person interested, if such other person has a duly
9 executed power of attorney from the owner, his heirs or assigns
10 or legal representative or any of them empowering such person to
11 make payment may, within one (1) year after the first day of
12 July of the year in which the claim was filed and notice given,
13 if the notice was mailed prior to August first, or within one
14 year from the first day of the month in which the notice was
15 mailed, if mailed on or after August first, redeem such property
16 for the benefit of the owner by payment to the bureau of the
17 amount of the aforesaid claim and interest thereon, the amount
18 of any other tax claim or tax judgment due on such property and
19 interest thereon, and the amount of all accrued taxes which
20 remain unpaid, the record costs, including pro rata costs of the
21 notice or notices given in connection with the returns or
22 claims.
23 The bureau shall receive and receipt for said payments, and
24 shall make distribution thereof to the taxing districts entitled
25 thereto. The bureau shall forthwith acknowledge the receipt of
26 the redemption moneys by entering satisfaction on the record of
27 the claim in the office of the bureau which shall be signed by
28 the director.
29 * * *
A10L44RZ/19750H0331B0362 - 2 -