PRINTER'S NO. 2217
No. 1782 Session of 1987
INTRODUCED BY LAUGHLIN, WAMBACH, VEON, LaGROTTA, LESCOVITZ,
COLAFELLA, McCALL, STABACK AND MELIO, OCTOBER 5, 1987
REFERRED TO COMMITTEE ON FINANCE, OCTOBER 5, 1987
AN ACT
1 Amending the act of November 6, 1985 (P.L.305, No.76), entitled
2 "An act amending the act of July 7, 1947 (P.L.1368, No.542),
3 entitled, as amended, 'An act amending, revising and
4 consolidating the laws relating to delinquent county, city,
5 except of the first and second class and second class A,
6 borough, town, township, school district, except of the first
7 class and school districts within cities of the second class
8 A, and institution district taxes, providing when, how and
9 upon what property, and to what extent liens shall be allowed
10 for such taxes, the return and entering of claims therefor;
11 the collection and adjudication of such claims, sales of real
12 property, including seated and unseated lands, subject to the
13 lien of such tax claims; the disposition of the proceeds
14 thereof, including State taxes and municipal claims recovered
15 and the redemption of property; providing for the discharge
16 and divestiture by certain tax sales of all estates in
17 property and of mortgages and liens on such property, and the
18 proceedings therefor; creating a Tax Claim Bureau in each
19 county, except counties of the first and second class, to act
20 as agent for taxing districts; defining its powers and
21 duties, including sales of property, the management of
22 property taken in sequestration, and the management, sale and
23 disposition of property heretofore sold to the county
24 commissioners, taxing districts and trustees at tax sales;
25 providing a method for the service of process and notices;
26 imposing duties on taxing districts and their officers and on
27 tax collectors, and certain expenses on counties and for
28 their reimbursement by taxing districts; and repealing
29 existing laws,' reviving provisions relating to extension of
30 the redemption period; authorizing counties to extend the
31 redemption period at the option of the county commissioners;
32 and making a repeal," extending the time limit on provisions
33 relating to extension of the redemption period.
1 The General Assembly of the Commonwealth of Pennsylvania
2 hereby enacts as follows:
3 Section 1. Section 5 of the act of November 6, 1985
4 (P.L.305, No.76), entitled "An act amending the act of July 7,
5 1947 (P.L.1368, No.542), entitled, as amended, 'An act amending,
6 revising and consolidating the laws relating to delinquent
7 county, city, except of the first and second class and second
8 class A, borough, town, township, school district, except of the
9 first class and school districts within cities of the second
10 class A, and institution district taxes, providing when, how and
11 upon what property, and to what extent liens shall be allowed
12 for such taxes, the return and entering of claims therefor; the
13 collection and adjudication of such claims, sales of real
14 property, including seated and unseated lands, subject to the
15 lien of such tax claims; the disposition of the proceeds
16 thereof, including State taxes and municipal claims recovered
17 and the redemption of property; providing for the discharge and
18 divestiture by certain tax sales of all estates in property and
19 of mortgages and liens on such property, and the proceedings
20 therefor; creating a Tax Claim Bureau in each county, except
21 counties of the first and second class, to act as agent for
22 taxing districts; defining its powers and duties, including
23 sales of property, the management of property taken in
24 sequestration, and the management, sale and disposition of
25 property heretofore sold to the county commissioners, taxing
26 districts and trustees at tax sales; providing a method for the
27 service of process and notices; imposing duties on taxing
28 districts and their officers and on tax collectors, and certain
29 expenses on counties and for their reimbursement by taxing
30 districts; and repealing existing laws,' reviving provisions
19870H1782B2217 - 2 -
1 relating to extension of the redemption period; authorizing
2 counties to extend the redemption period at the option of the
3 county commissioners; and making a repeal," is amended to read:
4 Section 5. Sections 308(a)(4), 502 and 503, reenacted or
5 reenacted and amended by this amendatory act, shall expire
6 January 1, [1988] 1991.
7 Section 2. This act shall take effect immediately.
G16L53CHF/19870H1782B2217 - 3 -