PRINTER'S NO. 587
No. 560 Session of 1981
INTRODUCED BY NAHILL, FRYER, A. C. FOSTER, JR., TRELLO AND LEVI, FEBRUARY 10, 1981
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 10, 1981
AN ACT 1 Amending the act of May 16, 1923 (P.L.207, No.153), entitled "An 2 act providing when, how, upon what property, and to what 3 extent, liens shall be allowed for taxes and for municipal 4 improvements, for the removal of nuisances, and for water 5 rents or rates, sewer rates, and lighting rates; for the 6 procedure upon claims filed therefor; the methods for 7 preserving such liens and enforcing payment of such claims; 8 the effect of judicial sales of the properties liened; the 9 distribution of the proceeds of such sales, and the 10 redemption of the property therefrom; for the lien and 11 collection of certain taxes heretofore assessed, and of 12 claims for municipal improvements made and nuisances removed, 13 within six months before the passage of this act; and for the 14 procedure on tax and municipal claims filed under other and 15 prior acts of Assembly," changing the interest rate on unpaid 16 claims. 17 The General Assembly of the Commonwealth of Pennsylvania 18 hereby enacts as follows: 19 Section 1. The first paragraph of section 9, act of May 16, 20 1923 (P.L.207, No.153), referred to as the Municipal Claim and 21 Tax Lien Law, amended June 7, 1961 (P.L.263, No.154), is amended 22 to read: 23 Section 9. Claims for taxes, water rents or rates, lighting 24 rates, power rates, and sewer rates, must be filed in the court
1 of common pleas of the county in which the property is situated 2 unless the property is situate in the City of Philadelphia and 3 the taxes or rates do not exceed the maximum amount over which 4 the Municipal Court of Philadelphia has original jurisdiction, 5 in which event the claim must be filed in the Municipal Court of 6 Philadelphia. All such claims shall be filed on or before the 7 last day of the third calendar year after that in which the 8 taxes or rates are first payable, except that in cities and 9 school districts of the first class claims for taxes and other 10 municipal claims, which have heretofore become liens pursuant to 11 the provisions of this act or which have been entered of record 12 as liens or which have been liened and revived, shall continue 13 and remain as liens for the period of twenty years from such 14 revival, entry or lien by operation of law, whichever shall have 15 last occurred; and other municipal claims must be filed in said 16 court of common pleas or the Municipal Court of Philadelphia 17 within six months from the time the work was done in front of 18 the particular property, where the charge against the property 19 is assessed or made at the time the work is authorized; within 20 six months after the completion of the improvement, where the 21 assessment is made by the municipality upon all the properties 22 after the completion of the improvement; and within six months 23 after confirmation by the court, where confirmation is required; 24 the certificate of the surveyor, engineer, or other officer 25 supervising the improvement, filed in the proper office, being 26 conclusive of the time of completion thereof, but he being 27 personally liable to anyone injured by any false statement 28 therein. Where a borough lies in more than one county, any such 29 claim filed by such borough may be filed in each of such 30 counties. In case the real estate benefited by the improvement 19810H0560B0587 - 2 -
1 is sold before the municipal claim is filed, the date of 2 completion in said certificate shall determine the liability for 3 the payment of the claim as between buyer and seller, unless 4 otherwise agreed upon or as above set forth. A number of years' 5 taxes or rates of different kinds if payable to the same 6 plaintiff may be included in one claim. [The legal rate of 7 interest] Interest at the rate of ten per cent per annum shall 8 be collectible on all municipal claims from the date of the 9 completion of the work after it is filed as a lien, and on 10 claims for taxes, water rents or rates, lighting rates, or sewer 11 rates from the date of the filing of the lien therefor. Where 12 the provisions of any other act relating to claims for taxes, 13 water rents or rates, lighting rates, power rates, sewer rents 14 or rates or for any other type of municipal claim or lien 15 utilizes the procedures provided in this act and where the 16 provisions of such other act establishes a rate of interest for 17 such claims or liens at a rate other than ten per cent per 18 annum, the rate of interest of ten per cent per annum 19 established in this section shall be applicable to the claims 20 and liens provided for under such other acts. 21 * * * 22 Section 2. All acts or parts of acts inconsistent with the 23 rate of interest established in the first paragraph of section 9 24 of the Municipal Claim and Tax Lien Law as amended by this act 25 are hereby repealed and superseded to the extent of such 26 inconsistency. 27 Section 3. This act shall take effect in 60 days. B3L53CVV/19810H0560B0587 - 3 -