PRINTER'S NO. 2879
No. 2226 Session of 1982
INTRODUCED BY A. C. FOSTER, JR., LEVI, SIRIANNI, DeMEDIO AND
FRYER, FEBRUARY 9, 1982
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 9, 1982
AN ACT
1 Amending the act of July 7, 1947 (P.L.1368, No.542), entitled,
2 as amended "An act amending, revising and consolidating the
3 laws relating to delinquent county, city, except of the first
4 and 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 providing for Tax Claim Bureau notices to the Department of
29 Revenue and making editorial changes.
30 The General Assembly of the Commonwealth of Pennsylvania
1 hereby enacts as follows:
2 Section 1. Subsection (h) of section 602, act of July 7,
3 1947 (P.L.1368, No.542), known as the "Real Estate Tax Sale
4 Law," amended July 10, 1980 (P.L.417, No.98), is amended to
5 read:
6 Section 602. Notice of Sale.--* * *
7 (h) (1) In case the property of any corporation, limited
8 partnership or joint-stock association is advertised for sale,
9 the bureau shall give to the Department of Revenue [the notice
10 required by section one thousand four hundred two of the Fiscal
11 Code of the ninth day of April, one thousand nine hundred
12 twenty-nine (Pamphlet Laws 343)] not less than twenty (20) days
13 prior to such sale, a statement containing the following
14 information.--
15 First. Name or names of the plaintiff or party at whose
16 instance, or upon whose account, the sale is made.
17 Second. The name of the corporation, limited partnership, or
18 joint-stock association, whose property or franchise is to be
19 sold.
20 Third. The time and place of sale.
21 Fourth. The nature of the property to be sold and the
22 location of the same.
23 (2) No sale shall be defeated and no title to property sold
24 shall be invalidated because of proof that mail notice as herein
25 required was not received by the owner, provided such notice was
26 given as prescribed by this section.
27 * * *
28 Section 2. Subsection (a) of section 613 of the act, amended
29 September 26, 1981 (P.L.274, No.92), is amended to read:
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1 Section 613. Properties Not Sold Because of Insufficient Bid
2 May be Sold at Private Sale.--(a) At any time after any
3 property has been exposed to public sale and [such sale] is not
4 sold because no bid was made equal to the upset price, as
5 hereinbefore provided, and whether or not proceedings are
6 initiated pursuant to sections 610 through 612.1, the bureau
7 may, on its own motion, and shall, on the written instructions
8 of any taxing district having any tax claims or tax judgments
9 against said property, agree to sell the property at private
10 sale, at any price approved by the bureau. Notice of the
11 proposed sale, stating the price and the property proposed to be
12 sold, shall be given to each such taxing district and to the
13 owner of the property. The corporate authorities of any taxing
14 district, having any tax claims or tax judgments against the
15 property which is to be sold or the owner may, if not satisfied
16 that the sale price approved by the bureau is sufficient, within
17 forty-five (45) days after notice of the proposed sale, petition
18 the court of common pleas of the county to disapprove the sale.
19 The court shall, in such case, after notice to each such taxing
20 district, the owner, the bureau and the purchaser, hear all
21 interested parties. After such hearing, the court may either
22 confirm or disapprove the sale as to it appears just and proper.
23 If the sale is disapproved, the court shall at the same time fix
24 a price below which such property shall not be sold.
25 * * *
26 Section 3. This act shall take effect in 60 days.
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