PRIOR PRINTER'S NOS. 439, 748

PRINTER'S NO. 1406

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

482

Session of

2015

INTRODUCED BY BREWSTER, ARGALL, TEPLITZ, WILLIAMS, McGARRIGLE,

STEFANO, GORDNER, SCHWANK, WARD, VULAKOVICH, COSTA, WOZNIAK,

RAFFERTY, FARNESE, YAW AND BLAKE, FEBRUARY 13, 2015

school district, except of the first class and school

districts within cities of the second class A, and

institution district taxes, providing when, how and upon what

property, and to what extent liens shall be allowed for such

taxes, the return and entering of claims therefor; the

collection and adjudication of such claims, sales of real

property, including seated and unseated lands, subject to the

lien of such tax claims; the disposition of the proceeds

thereof, including State taxes and municipal claims recovered

and the redemption of property; providing for the discharge

property taken in sequestration, and the management, sale and

disposition of property heretofore sold to the county

commissioners, taxing districts and trustees at tax sales;

providing a method for the service of process and notices;

imposing duties on taxing districts and their officers and on

tax collectors, and certain expenses on counties and for

their reimbursement by taxing districts; and repealing

existing laws," further providing for the title of the act;

and, in sale of property, providing for Optional County

Demolition and Rehabilitation Fund.

Amending, revising and consolidating the laws relating to

delinquent county, city, except of the first and second class

and second class A, borough, town, township, school district,

except of the first class and school districts within cities

of the second class A, and institution district taxes,

providing when, how and upon what property, and to what

extent liens shall be allowed for such taxes, the return and

entering of claims therefor; the collection and adjudication

of such claims, sales of real property, including seated and

unseated lands, subject to the lien of such tax claims; the

of the first and second class, to act as agent for taxing

districts; defining its powers and duties, including sales of

property, the management of property taken in sequestration,

and the management, sale and disposition of property

heretofore sold to the county commissioners, taxing districts

and trustees at tax sales; providing a method for the service

of process and notices; imposing duties on taxing districts

and their officers and on tax collectors, and certain

expenses on counties and for their reimbursement by taxing

third, fourth, fifth, sixth, seventh and eighth class and home

rule charter county of these classes that imposes the fee

authorized under subsection (b) shall , by ordinance, establish a

county demolition and rehabilitation fund.

(b) The governing body of a county may, by ordinance, impose

a fee not to exceed ten per centum (10%) of the purchase price

of a property sold for delinquent taxes in accordance with this

act or any other law . The bureau, taxing district or other

government entity conducting the sale of the property shall

determine the amount of the fee based on the final purchase

price and collect it at the time of sale from the buyer as a

the laws of this Commonwealth and generally acceptable

accounting principles.

(2) The manner of notifying the bureau, taxing district or

any other government entity conducting the sale of a property

for delinquent taxes that a fund under subsection (a) has been

established and that the fee imposed under subsection (b) shall

be collected and deposited in accordance with this section.

reasonable and necessary for operation of the fund established

under subsection (a).

(e) This section shall not apply to a property sold for

delinquent real property taxes to a nonprofit entity, land bank

or government entity.

Section 3. This act shall take effect in 60 days.