PRINTER'S NO. 571
No. 517 Session of 1975
INTRODUCED BY GLEASON, FEBRUARY 19, 1975
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 19, 1975
�n
AN ACT
1 Amending the act of May 29, 1931 (P.L.280, No.132), entitled "An
2 act relating to delinquent taxes on seated lands, and
3 prescribing interest charges on nonpayment thereof; requiring
4 the receivers and collectors of county, city, borough, town,
5 township, school district and poor district taxes to make a
6 return to the county commissioners of such unpaid taxes, and
7 providing for the lien thereof; authorizing the county
8 treasurers to collect such taxes, and to sell seated lands at
9 public sale for taxes heretofore or hereafter returned as
10 unpaid; and authorizing the county commissioners to purchase
11 such lands and resell the same under certain circumstances,"
12 reducing the redemption period.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. The first paragraph of section 9, act of May 29,
16 1931 (P.L.280, No.132), entitled "An act relating to delinquent
17 taxes on seated lands, and prescribing interest charges on
18 nonpayment thereof; requiring the receivers and collectors of
19 county, city, borough, town, township, school district and poor
20 district taxes to make a return to the county commissioners of
21 such unpaid taxes, and providing for the lien thereof;
22 authorizing the county treasurers to collect such taxes, and to
23 sell seated lands at public sale for taxes heretofore or
1 hereafter returned as unpaid; and authorizing the county
2 commissioners to purchase such lands and resell the same under
3 certain circumstances," amended June 20, 1939 (P.L.498, No.276),
4 is amended to read:
5 Section 9. No sale shall be valid where the taxes and
6 interest have been paid prior to said advertisement, or where
7 the taxes, interest, and costs have been paid after
8 advertisement and before sale, or when such taxes are not
9 legally due and collectible. Every such sale shall discharge the
10 lien of every obligation, claim, lien or estate with which said
11 property may have or shall become charged, or for which it may
12 become liable, except no such sale shall discharge the lien of
13 any ground rent, municipal claim or tax remaining unpaid or
14 mortgage which shall have been recorded before such taxes became
15 liens, by return and docketing, as herein provided, and which is
16 or shall be prior to all other liens, except other mortgages,
17 ground rents, municipal claims, and/or other taxes. Any real
18 estate sold under this act may be redeemed by the owner, his
19 heirs or legal representatives, or by any lien creditor, or his
20 heirs, assigns or legal representatives, or by anyone interested
21 in said real estate for the benefit of the owner thereof, at any
22 time within [two years] ninety days after such sale, by the
23 payment to the county treasurers of the full amount which the
24 purchaser paid to said treasurer for taxes, interest, and costs
25 and fifteen per centum of the amount of tax in addition thereto.
26 In case the purchaser has paid any taxes of any kind whatsoever,
27 assessed and levied against said property, the same shall be
28 reimbursed to said purchaser before any redemption shall take
29 effect. No sale of seated lands for taxes, under the provisions
30 of this act, shall be prejudiced or defeated by proof that there
19750H0517B0571 - 2 -
1 was personal property to be found on the premises sufficient to
2 pay the taxes assessed thereon, nor shall such sale be
3 prejudiced by reason of the fact that such lands so assessed as
4 seated lands were at the time unseated.
5 * * *
6 Section 2. Section 15 of the act, amended May 6, 1955
7 (P.L.44. No.18), is amended to read:
8 Section 15. If any owner, his heirs or legal
9 representatives, or any lien creditor, his heirs, assigns or
10 legal representatives, or other person interested, shall, within
11 [two years] ninety days after the day such sale was made, redeem
12 such real estate for the benefit of the owner, by payment of the
13 taxes and interest for which the lands were sold, and the costs,
14 with an additional sum of fifteen per centum, and any taxes
15 which may have been levied against any such property since the
16 treasurer's sale, and which remain unpaid by the owner or
17 redeemer, to the county treasurer, he shall receive and receipt
18 for the same, and pay said taxes, interest, costs and additional
19 percentage over to the purchaser upon demand, and the accrued
20 taxes to the district entitled thereto; and the county treasurer
21 shall forthwith acknowledge the receipt of the redemption moneys
22 upon the margin of the acknowledgment of the treasurer's deed,
23 as the same is entered and recorded in the prothonotary's office
24 as aforesaid, and, if said deed has been recorded in the office
25 for recording of deeds, cause an entry to be made on the margin
26 of the record of the deed in the office of the recorder of
27 deeds, by marking thereon the word "redeemed," which shall be
28 signed by the county treasurer, and attested by the recorder of
29 deeds, and thereafter said deed shall be void and of no effect.
30 If such deed be not recorded, then such owner or person
19750H0517B0571 - 3 -
1 interested, as aforesaid, shall be entitled to have the
2 treasurer's deed delivered to such owner, creditor, heir,
3 assign, legal representative, or persons interested, for
4 cancellation. The county treasurer shall certify all such
5 redemptions to the boards of county commissioners, who shall
6 enter the same on the Tax Return Docket, and who shall certify
7 such redemptions to the county assessors, so that the property
8 may thereafter be assessed in the name of the owner.
9 Section 3. Effective the beginning of the next fiscal year
10 of each political subdivision affected after its date of
11 enactment.
B10L44JR/19750H0517B0571 - 4 -