taxes shall become due, payable and delinquent and include,
at a minimum, the consequences of noncompliance with the
provisions of this subchapter.
§ 8598. Attachment and satisfaction of liens.
(a) Nature of lien.--All taxes deferred under this
subchapter shall constitute a prior lien on the homestead of the
claimant in favor of a political subdivision and shall attach as
of the date and in the same manner as other real estate tax
liens. The deferred taxes shall be collected as other real
estate tax liens, but the deferred taxes shall be due, payable
and delinquent only as provided in subsection (b).
(b) Payment.--
(1) All or part of the deferred taxes may at any time be
paid to the political subdivision.
(2) In the event that the deferred taxes are not paid by
the claimant or the claimant's spouse during his or her
lifetime or during their continued ownership of the
homestead, the deferred taxes shall be paid either:
(i) prior to the conveyance of the homestead to any
third party; or
(ii) prior to the passing of the legal or equitable
title, either by will or by statute, to the heirs of the
claimant or the claimant's spouse.
(3) The surviving spouse of a claimant shall not be
required to pay the deferred taxes by reason of his or her
acquisition of the homestead due to death of the claimant as
long as the surviving spouse maintains domicile in the
property. The surviving spouse may continue to apply for a
tax freeze in subsequent years provided the surviving spouse
is eligible under the provisions of this subchapter.
A01185 - 5 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30