THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY PERRY, BARRAR, BELFANTI, BOYD, BRENNAN, CLYMER, CREIGHTON, EVERETT, FAIRCHILD, FLECK, GEIST, GEORGE, GIBBONS, GOODMAN, GROVE, HARRIS, HESS, KORTZ, MANDERINO, MELIO, MILLER, MOUL, PICKETT, RAPP, READSHAW, REICHLEY, ROAE, ROCK, SAYLOR, SIPTROTH, SOLOBAY, SWANGER, WATSON AND WHITE, JANUARY 27, 2009

REFERRED TO COMMITTEE ON FINANCE, JANUARY 27, 2009  

AN ACT

Amending the act of July 7, 1947 (P.L.1368, No.542), entitled,

as amended, "An act 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 disposition of the proceeds

thereof, including State taxes and municipal claims recovered

and the redemption of property; providing for the discharge

and divestiture by certain tax sales of all estates in

property and of mortgages and liens on such property, and the

proceedings therefor; creating a Tax Claim Bureau in each

county, except counties 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 districts; and repealing

existing laws," further providing for the collection of

taxes.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 306 of the act of July 7, 1947 (P.L.1368,

No.542), known as the Real Estate Tax Sale Law, is amended by

adding a subsection to read:

Section 306.  Return of Property and Delinquent Taxes;

Interest; Settlements by Tax Collectors.--

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(b.1)  The taxes of an owner shall not be included in the

return by the tax collector where the owner provides proof that

he has paid at least ninety per centum (90%) of the total amount

of the taxes due to the taxing district into a tax escrow

account maintained by a mortgagee of the property of the owner.

The tax collector shall notify the taxing district of any taxes

that he is not including in the return to the bureau. The taxing

district shall be subrogated to the owner's interests in the

escrow account. The owner shall remain liable to the taxing

district for the amount of any taxes not paid into the escrow

account. An owner who is aggrieved by an action of a tax

collector may appeal to the bureau. If the owner is aggrieved by

an action of the bureau, he may appeal to the court of common

pleas at any time prior to the sale of the property by the

bureau.

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Section 2.  This act shall take effect in 60 days.