PRIOR PRINTER'S NO. 3070 PRINTER'S NO. 3131
No. 2353 Session of 1982
INTRODUCED BY BURNS AND FREIND, MARCH 23, 1982
AS REPORTED FROM COMMITTEE ON EDUCATION, HOUSE OF
REPRESENTATIVES, AS AMENDED, APRIL 13, 1982
AN ACT
1 Amending the act of July 7, 1947 (P.L.1368, No.542), entitled,
2 as amended, "An act amending, revising and consolidating the
3 laws relating to delinquent county, city, except of the first
4 and 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 counties of the first and second class, to act
19 as agent for taxing districts; defining its powers and
20 duties, including sales of property, the management of
21 property taken in sequestration, and the management, sale and
22 disposition of property heretofore sold to the county
23 commissioners, taxing districts and trustees at tax sales;
24 providing a method for the service of process and notices;
25 imposing duties on taxing districts and their officers and on
26 tax collectors, and certain expenses on counties and for
27 their reimbursement by taxing districts; and repealing
28 existing laws," increasing the rate of interest charged for
29 late payment of school taxes. <--
30 The General Assembly of the Commonwealth of Pennsylvania
1 hereby enacts as follows:
2 Section 1. Subsection (a) of section 306, act of July 7,
3 1947 (P.L.1368, No.542), known as the "Real Estate Tax Sale
4 Law," amended April 6, 1981 (P.L.7, No.3), 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 of each year, a list
11 of all properties against which taxes were levied, the whole or
12 any part of which were due and payable in the calendar year
13 immediately preceding which remain unpaid, giving the
14 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 of the year of return. Interest shall be charged on taxes
18 so returned from and after the first Monday of May of the year
19 of return at the [RATE OF SIX PER CENTUM (6%) PER ANNUM] average <--
20 United States Treasury bill rate over the period of delinquency
21 plus three per centum (3%). for school taxes and at the rate of <--
22 six per centum (6%) per annum for all other taxes.
23 * * *
24 Section 2. This act shall take effect immediately and shall
25 apply to taxes returned after July 1, 1982.
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