PRIOR PRINTER'S NOS. 320, 561, 823, PRINTER'S NO. 1850
1079, 1343, 1364, 1554, 1579, 1612
No. 316 Session of 1979
Report of the Committee of Conference
To the Members of the Senate and House of Representatives:
We, the undersigned, Committee of Conference on the part of
the Senate and House of Representatives for the purpose of
considering Senate Bill No. 316, entitled:
"An act amending the act of July 7, 1947 (P.L.1368, No.542),
entitled '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 repealing existing
laws,' further PROVIDING FOR RETURNS BY COLLECTORS IN CERTAIN
CASES; providing for notices prior to sales and confirmation of
sales and providing a limited right of redemption after a sale."
respectfully submit the following bill as our report:
H. CRAIG LEWIS
FRANKLIN L. KURY
J. DOYLE CORMAN
(Committee on the part of the Senate.)
KENNETH E. BRANDT
GERALD J. SPITZ
LESTER K. FRYER
(Committee on the part of the House of Representatives.)
AN ACT
1 Amending the act of July 7, 1947 (P.L.1368, No.542), entitled
2 "An act amending, revising and consolidating the laws
3 relating to delinquent county, city, except of the first and
4 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 a county of the first class, to act as agent
19 for taxing districts; defining its powers and duties,
20 including sales of property, the management of property taken
21 in sequestration, and the management, sale and disposition of
22 property heretofore sold to the county commissioners, taxing
23 districts and trustees at tax sales; providing a method for
24 the service of process and notices; imposing duties on taxing
25 districts and their officers and on tax collectors, and
26 certain expenses on counties and for their reimbursement by
27 taxing districts; and repealing existing laws," further
28 providing for returns by collectors in certain cases, and
29 providing for notices prior to sales and confirmation of
30 sales.
31 The General Assembly of the Commonwealth of Pennsylvania
32 hereby enacts as follows:
33 Section 1. Section 102, act of July 7, 1947 (P.L.1368,
34 No.542), known as the "Real Estate Tax Sale Law," is amended by
35 adding a definition to read:
36 Section 102. Definitions.--As used in this act, the
37 following words shall be construed as herein defined, unless the
38 context clearly indicates otherwise:
39 * * *
40 "Owner Occupant," the owner of all property which has
41 improvements constructed thereon and for which the annual tax
42 bill is mailed to the owner at the same address as that of the
1 property.
2 * * *
3 Section 2. Subsection (a) of section 306 of the act, amended
4 September 27, 1973 (P.L.264, No.74), is amended to read:
5 Section 306. Return of Property and Delinquent Taxes;
6 Interest; Settlements by Tax Collectors.--
7 (a) It shall be the duty of each receiver or collector of
8 any county, city, borough, town, township, school district or
9 institution district taxes, to make a return to the county
10 bureau on or before the first Monday of [May] April of each
11 year, a list of all properties against which taxes were levied,
12 the whole or any part of which were due and payable in the
13 calendar year immediately preceding which remain unpaid, giving
14 the description of each such property, as it appears in the tax
15 duplicate, together with the amount of such unpaid taxes,
16 penalties and interest due to but not including the first Monday
17 of [May] April of the year of return. Interest shall be charged
18 on taxes so returned from and after the first Monday of [May]
19 April of the year of return at the rate of six per centum (6%)
20 per annum.
21 * * *
22 Section 3. Section 308 of the act, amended September 15,
23 1961 (P.L.1334, No.589) and August 26, 1965 (P.L.386, No.201),
24 is amended to read:
25 Section 308. Notice of Filing of Returns and Entry of
26 Claim.--(a) Not later than the thirty-first day of July of each
27 year, or for the first year a county operates under this act,
28 not later than the thirty-first day of October, or whenever,
29 heretofore, any claims have been returned to and a claim entered
30 with the tax claim bureau and the same has not been pursued to
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1 sale as provided for by the act of Assembly, then within six (6)
2 months after the effective date of this act, the bureau shall
3 give notice of the return of said taxes and the entry of such
4 claim to each delinquent taxable, by United States registered
5 mail or United States certified mail, return receipt requested,
6 postage prepaid, addressed to the owner personally at his last
7 known post office address. If the owner of the property is
8 unknown and has been unknown for a period of not less than ten
9 years, such notice shall be given only by posting on the
10 property affected. [In the case of a mobilehome or house trailer
11 subject to real property tax, a copy of such notice shall at the
12 same time and in like manner be sent to the encumbrance holders
13 of record.] If no post office address of the owner is known or
14 if a notice mailed to an owner at such last known post office
15 address is not delivered to him by the postal authorities, then
16 notice as herein provided shall immediately be posted on the
17 property affected. Each mailed and posted notice shall, (1) show
18 all the information shown on the claim entered, (2) state that
19 if payment of the amount due the several taxing districts for
20 said taxes is not made to the bureau on or before the thirty-
21 first day of December next following, in cases where the notice
22 was mailed prior to August first, or that if payment is not made
23 on or before March thirty-first of the following year, in cases
24 where the notice was mailed on or after August first, or no
25 exceptions thereto filed, the said claim shall become absolute,
26 (3) state that on July first of the year in which such notice is
27 given or if the notice was mailed after July thirty-first, that
28 on the first day of the month (naming it) in which the notice
29 was mailed the one (1) year period of redemption shall commence
30 or has commenced to run, and that if redemption is not made
19790S0316B1850 - 3 -
1 during that period as provided by this act, the property shall
2 be sold [at judicial sale] pursuant to the provisions of this
3 act and there shall be no further redemption after such sale.
4 (b) In the case of claim for taxes, filed in the office of
5 the prothonotary, which have not been heretofore reduced to
6 judgment, where the lien of such claim has not been lost, the
7 respective taxing districts shall return to the bureau on or
8 before the first Monday of May, one thousand nine hundred forty-
9 eight, or on or before the first Monday of June of any year in
10 which any city of the third class or any county shall elect to
11 collect its delinquent taxes in accordance with this act, a
12 complete list of such claims and the properties against which
13 the same are filed, and the bureau shall give such owners the
14 same notice as above provided or shall post such notice on the
15 property.
16 (c) Notice given in the manner provided by this section
17 shall constitute proper service on the owner. A statement in the
18 claim entered that due notice of the same was given shall be
19 conclusive evidence that notice was given as required by law.
20 The notice given in the manner provided by this section shall
21 contain the following provision which shall be conspicuously
22 placed upon said notice and set in at least 10-point type in a
23 box as follows:
24 WARNING
25 "IF YOU FAIL TO PAY THIS TAX CLAIM OR TAKE LEGAL ACTION
26 TO CHALLENGE THIS TAX CLAIM, YOUR PROPERTY WILL BE SOLD
27 WITHOUT YOUR CONSENT AS PAYMENT FOR THESE TAXES. YOUR
28 PROPERTY MAY BE SOLD FOR A SMALL FRACTION OF ITS FAIR MARKET
29 VALUE. IF YOU HAVE ANY QUESTIONS, PLEASE CALL YOUR ATTORNEY,
30 THE TAX CLAIM BUREAU AT THE FOLLOWING TELEPHONE NUMBER______,
19790S0316B1850 - 4 -
1 OR THE LEGAL AID SERVICE AT THE FOLLOWING TELEPHONE
2 NUMBER_______."
3 (d) The costs of such mailed and posted notices shall be
4 taxes as part of the costs of the proceedings and shall be paid
5 by the owner the same as other costs.
6 Section 4. Subsection (a) of section 601 of the act, amended
7 August 26, 1965 (P.L.386, No.201), is amended to read:
8 Section 601. Date of Sale.--(a) Commencing on the second
9 Monday of September of each year or for the first year any
10 county is operating under the provisions of this act, at the
11 bureau's discretion, commencing on the second Monday of October,
12 and for the first sale conducted under this act by a bureau,
13 where claims have been validated in accordance with the
14 provisions of this act, at the bureau's discretion, commencing
15 on the second Monday of October, following the expiration of the
16 redemption period, or on any day to which a sale may be
17 adjourned, or readjourned, such adjournment not to be for a
18 longer period than sixty (60) days, or any day to which a sale
19 may be continued, the bureau shall sell such property (except
20 where the property is essential to the business of quasi-public
21 corporations), or where held by the bureau under article seven
22 as agent for the various taxing districts, the premises remain
23 occupied by one or more persons in the family of the previous
24 owner who are, or within the sixty (60) days immediately
25 preceding were, receiving assistance from a public agency,
26 against which a tax claim has become absolute, and the period of
27 redemption has expired (without the property having been
28 redeemed), or against which a tax judgment has heretofore been
29 entered under any other law, which judgment has not been
30 satisfied and on which a sale has not been stayed by agreement,
19790S0316B1850 - 5 -
1 in the manner hereinafter provided, and where the property
2 subject to the claim or judgment is not or no longer remains in
3 possession of the sequestrator. Owner occupied property shall
4 not be sold until at least ten (10) days after the owner
5 occupant as defined in section 102 is personally notified of the
6 sale by the sheriff or his designee; but, if personal notice
7 cannot be served within twenty-five (25) days, the bureau may
8 petition the court of common pleas to waive the requirement of
9 personal notice for good cause shown. Personal service of notice
10 on one of the owners shall be deemed personal service on all
11 owners. The bureau may for convenience and because of the number
12 of properties involved, schedule sales of property in various
13 taxing districts or wards thereof on different dates, but all
14 sales, except as herein otherwise provided, shall be held by the
15 bureau by the end of the said calendar year. Taxing districts
16 shall notify the bureau of tax judgments which have, prior to
17 the effective date of this act, been entered under any other law
18 in order that properties be subject to the lien of such
19 judgments may be included in the sale.
20 * * *
21 Section 5. Section 602 of the act, amended September 27,
22 1973 (P.L.264, No.74), is amended to read:
23 Section 602. Notice of Sale.--(a) [Prior] At least thirty
24 (30) days prior to any scheduled sale the bureau shall give
25 notice thereof not less than once [a week for three (3)
26 consecutive weeks] in two (2) newspapers of general circulation
27 in the county, if so many are published therein, and once in the
28 legal journal, if any, designated by the court for the
29 publication of legal notices. Such notice shall set forth [(a)]
30 (1) the purposes of such sale, [(b)] (2) the time of such sale,
19790S0316B1850 - 6 -
1 [(c)] (3) the place of such sale, [(d)] (4) the terms of the
2 sale including the approximate upset price, [(e)] (5) the
3 descriptions of the properties to be sold as stated in the
4 claims entered, each description commencing with
5 "..............................................................
6 Name of Owner
7 .............................................................."
8 description
9 (b) Where the owner is unknown and has been unknown for a
10 period of not less than ten years, the name of the owner need
11 not be included in such description.
12 (c) The description may be given intelligible abbreviations.
13 (d) Such published notice shall be addressed to the "owners
14 of properties described in this notice and to all persons having
15 tax liens, tax judgments or municipal claims against such
16 properties."
17 (e) In addition to such publications, similar notice of the
18 sale shall also be given by the bureau[, at least ten (10)] as
19 follows:
20 (1) At least thirty (30) days before the date of the sale,
21 by United States certified mail, personal addressee only, return
22 receipt requested, postage prepaid, to each owner as defined by
23 this act. [and by posting on the property.]
24 (2) If return receipt is not received from each owner
25 pursuant to the provisions of clause (1), then, at least ten
26 (10) days before the date of the sale, similar notice of the
27 sale shall be given to each owner who failed to acknowledge the
28 first notice by United States certified mail, personal addressee
29 only, return receipt requested, postage prepaid, at his last
30 known post office address by virtue of the knowledge and
19790S0316B1850 - 7 -
1 information possessed by the bureau, by the tax collector for
2 the taxing district making the return and by the county office
3 responsible for assessments and revisions of taxes. It shall be
4 the duty of the bureau to determine the last post office address
5 known to said collector and county assessment office.
6 (3) Each property scheduled for sale shall be posted at
7 least ten (10) days prior to the sale.
8 (f) The published notice, the mail notice and the posted
9 notice shall each state that the sale of any property may, at
10 the option of the bureau, be stayed if the owner thereof or any
11 lien creditor of the owner on or before the date of sale enters
12 into an agreement with the bureau to pay the taxes in
13 instalments, in the manner provided by this act, and the
14 agreement entered into.
15 (g) All notices required by this section other than the
16 newspaper notice and notice in the legal journal shall contain
17 the following provision which shall be conspicuously placed upon
18 said notices and set in at least 10-point type in a box as
19 follows:
20 WARNING
21 "YOUR PROPERTY IS ABOUT TO BE SOLD WITHOUT YOUR CONSENT
22 FOR DELINQUENT TAXES. YOUR PROPERTY MAY BE SOLD FOR A SMALL
23 FRACTION OF ITS FAIR MARKET VALUE. IF YOU HAVE ANY QUESTIONS
24 AS TO WHAT YOU MUST DO IN ORDER TO SAVE YOUR PROPERTY, PLEASE
25 CALL YOUR ATTORNEY, THE TAX CLAIM BUREAU AT THE FOLLOWING
26 TELEPHONE NUMBER_______, OR THE LEGAL AID SERVICE AT THE
27 FOLLOWING TELEPHONE NUMBER_______."
28 (h) In case the property of any corporation, limited
29 partnership or joint-stock association is advertised for sale,
30 the bureau shall give to the Department of Revenue the notice
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1 required by section one thousand four hundred two of the Fiscal
2 Code of the ninth day of April, one thousand nine hundred
3 twenty-nine (Pamphlet Laws 343).
4 No sale shall be defeated and no title to property sold shall
5 be invalidated because of proof that mail notice as herein
6 required was not received by the owner, provided such notice was
7 given as prescribed by this section.
8 (i) The costs of such advertisement and notices shall be
9 taxed as part of the costs of such proceedings and shall be paid
10 by the owner the same as other costs.
11 Section 6. Section 607 of the act is amended by adding a
12 subsection to read:
13 Section 607. Bureau's Return to Court; Notice; Confirmation;
14 Appeal.--* * *
15 (a.1) (1) Notice shall be given by the bureau within thirty
16 (30) days of the sale to each owner by United States certified
17 mail, personal addressee only, return receipt requested, postage
18 prepaid, to each owner at his last known post office address as
19 determined in section 602(e)(2) that the property was sold and
20 that the owner has within sixty (60) days from the date of the
21 mailing of the notice to file objections with the court relating
22 to the regularity and procedures followed during the sale.
23 (2) All notices required by this subsection shall contain
24 the following provisions and be in the following form set in at
25 least 10-point type in a box as follows:
26 WARNING
27 "YOUR PROPERTY HAS BEEN SOLD AT A TAX SALE ON____________
28 FOR THE COLLECTION FOR DELINQUENT TAXES INCURRED
29 IN______________.
30 YOU HAVE SIXTY (60) DAYS FROM THE DATE OF MAILING OF THIS
19790S0316B1850 - 9 -
1 NOTICE TO QUESTION THE RIGHT OF THE BUREAU TO CONDUCT THE SALE
2 BECAUSE OF A FAILURE ON THE BUREAU'S PART TO COMPLY WITH THE
3 LAW.
4 IF YOU HAVE ANY QUESTIONS PLEASE CALL YOUR ATTORNEY, THIS
5 TAX CLAIM BUREAU AT THE FOLLOWING TELEPHONE NUMBER________,
6 OR THE LEGAL AID SERVICE AT THE FOLLOWING TELEPHONE
7 NUMBER______."
8 (3) No sale shall be defeated and no title to property sold
9 shall be invalidated because of proof that the mail notice as
10 herein required was not received by the owner, provided that
11 such notice was given as prescribed by this section.
12 * * *
13 Section 7. This act shall take effect immediately and shall
14 apply to all properties that become delinquent thereafter,
15 except that section 6 of this act relating to section 607(a.1)
16 shall apply to all sales conducted on or after the effective
17 date of this act.
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