H0430B0407A00662 DMS:EJH 04/05/21 #90 A00662
AMENDMENTS TO HOUSE BILL NO. 430
Sponsor: REPRESENTATIVE N. NELSON
Printer's No. 407
Amend Bill, page 1, line 20; page 2, lines 1 through 11; by
striking out all of said lines on said pages and inserting
(b) (1) Notwithstanding any other provision of law, a
taxing district shall, within ninety days of the effective date
of this subsection, by ordinance or resolution, require a tax
collector to waive additional charges for real estate taxes
beginning in the first tax year after the effective date of this
subsection, if the taxpayer:
(i) requests a waiver of additional charges within twelve
months from the date of transfer of ownership to the taxpayer;
(ii) attests that a notice was not received;
(iii) provides the tax collector with a copy of the deed
showing the date of real property transfer; and
(iv) notifies the tax collector of the waiver claim and pays
the face value amount of the tax notice for the real estate tax
with the application.
(2) The Department of Community and Economic Development
shall develop and make available to each taxing district a form
by which a taxpayer may request a waiver of penalty under this
section.
(3) A taxpayer granted a waiver and paying real estate tax
as provided in this subsection shall not be subject to an action
at law or in equity for an additional charge, and a lien filed
for an additional charge shall be deemed satisfied.
(4) As used in this section, the following words and phrases
shall have the meanings given to them in this subsection unless
the context clearly indicates otherwise:
The term "additional charge" shall mean any interest, fee,
penalty or charge accruing to and in excess of the face amount
of the real estate tax as provided in the real estate tax
notice.
The term "tax collector" shall mean a tax collector as
defined in section 2, a delinquent tax collector as provided in
section 26.1, an alternative collector of taxes as provided in
section 201.1 of the act of July 7, 1947 (P.L.1368, No.542),
known as the "Real Estate Tax Sale Law," an employee, agent or
assignee authorized to collect the tax, a purchaser of claim for
the tax or any other person authorized by law or contract to
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take action against the person or property of the taxpayer for
the real estate tax.
Amend Bill, page 2, line 12, by striking out "60" and
inserting
90
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