PRINTER'S NO. 1001
No. 883 Session of 1989
INTRODUCED BY RAYMOND, ROBINSON, CAWLEY, BUNT, CORNELL, S. H. SMITH, CIVERA, TRELLO, SERAFINI, GIGLIOTTI AND HOWLETT, APRIL 3, 1989
REFERRED TO COMMITTEE ON FINANCE, APRIL 3, 1989
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 counties of the first and second class, to act 19 as agent for taxing districts; defining its powers and 20 duties, including sales of property, the management of 21 property taken in sequestration, and the management, sale and 22 disposition of property heretofore sold to the county 23 commissioners, taxing districts and trustees at tax sales; 24 providing a method for the service of process and notices; 25 imposing duties on taxing districts and their officers and on 26 tax collectors, and certain expenses on counties and for 27 their reimbursement by taxing districts; and repealing 28 existing laws," further providing for the rate of interest on 29 delinquent taxes. 30 The General Assembly of the Commonwealth of Pennsylvania 31 hereby enacts as follows:
1 Section 1. Section 306 of the act of July 7, 1947 (P.L.1368, 2 No.542), known as the Real Estate Tax Sale Law, amended July 3, 3 1986 (P.L.351, No.81), is amended to read: 4 Section 306. Return of Property and Delinquent Taxes; 5 Interest; Settlements by Tax Collectors.-- 6 (a) It shall be the duty of each receiver or collector of 7 any county, city, borough, town, township, school district or 8 institution district taxes to make a return to the bureau on or 9 before the last day of April of each year, but no earlier than 10 the first day of January of that year. The return shall be 11 typewritten on a form provided by or acceptable to the county 12 and shall include a list of all properties against which taxes 13 were levied, the whole or any part of which were due and payable 14 in the calendar year immediately preceding and which remain 15 unpaid, giving the description of each such property as it 16 appears in the tax duplicate, and the name and address of the 17 owner as it appears in the tax duplicate, together with the 18 amount of such unpaid taxes, penalties and interest due to but 19 not including the first day of the month following the return. 20 Such return shall be accompanied by a signed affidavit that the 21 return is correct and complete. Interest shall be charged on 22 taxes so returned from and after but not before the first day of 23 the month following the return. [Interest shall be charged at 24 the rate of nine per centum (9%) per annum.] For taxes paid 25 within ninety (90) days of the due date, the interest rate shall 26 be nine per centum (9%) per annum. For taxes paid in ninety (90) 27 days or more, but less than one hundred fifty (150) days after 28 the due date, the interest rate shall be ten per centum (10%). 29 For taxes paid one hundred fifty (150) days or more, but less 30 than two hundred ten (210) days after the due date, the interest 19890H0883B1001 - 2 -
1 rate shall be eleven per centum (11%). For taxes paid two 2 hundred ten (210) days or more, but less than two hundred 3 seventy (270) days after the due date, the interest rate shall 4 be twelve per centum (12%). For taxes paid two hundred seventy 5 (270) days or more, but less than three hundred thirty (330) 6 days after the due date, the interest rate shall be thirteen per 7 centum (13%). For taxes paid three hundred thirty (330) days or 8 more, but less than three hundred sixty-five (365) days after 9 the due date, the interest rate shall be fourteen per centum 10 (14%). For taxes paid three hundred sixty-five (365) days or 11 more after the due date, interest shall be charged at the rate 12 of fifteen per centum (15%) per annum. 13 (b) No taxes shall be returned by any tax collector where 14 the owner is paying his delinquent taxes under the provisions of 15 any act of Assembly abating penalties, interest and costs, 16 unless there has been a default in payment by the owner, in 17 which case or at any time when a yearly return is being made 18 after any such default, return shall be made of the balance due 19 as fixed by the act of Assembly abating penalties, interest and 20 costs, or either. The lien of all such taxes shall be continued 21 for the purpose of making a return thereof and collecting the 22 same under the provisions of this act. 23 (c) The county commissioners, by resolution, may establish 24 and fix a return date, other than the return date prescribed in 25 subsection (a), on or before which tax collectors must make the 26 return to the bureau required by this section. No return shall 27 be made or return date established before the first day of 28 January following the year when taxes first become due and 29 payable as specified on the tax notice, and no return date shall 30 be established which is later than the last day of April 19890H0883B1001 - 3 -
1 immediately following the year in which the taxes became due. 2 The single return date established and fixed by said resolution 3 shall be uniform within the county for all taxes returnable 4 under the provisions of this act. Whenever the resolution 5 establishes and fixes a return date, interest shall be charged 6 on taxes so returned from and after the first day of the month 7 immediately following the month in which the return is required. 8 [Interest shall be charged at the rate of nine per centum (9%) 9 per annum.] For taxes paid within ninety (90) days of the due 10 date, the interest rate shall be nine per centum (9%) per annum. 11 For taxes paid in ninety (90) days or more, but less than one 12 hundred fifty (150) days after the due date, the interest rate 13 shall be ten per centum (10%). For taxes paid one hundred fifty 14 (150) days or more, but less than two hundred ten (210) days 15 after the due date, the interest rate shall be eleven per centum 16 (11%). For taxes paid two hundred ten (210) days or more, but 17 less than two hundred seventy (270) days after the due date, the 18 interest rate shall be twelve per centum (12%). For taxes paid 19 two hundred seventy (270) days or more, but less than three 20 hundred thirty (330) days after the due date, the interest rate 21 shall be thirteen per centum (13%). For taxes paid three hundred 22 thirty (330) days or more, but less than three hundred sixty- 23 five (365) days after the due date, the interest rate shall be 24 fourteen per centum (14%). For taxes paid three hundred sixty- 25 five (365) days or more after the due date, interest shall be 26 charged at the rate of fifteen per centum (15%) per annum. 27 Section 2. This act shall take effect in 60 days. A30L53JRW/19890H0883B1001 - 4 -