PRINTER'S NO. 4059
No. 2910 Session of 1996
INTRODUCED BY BELARDI, OCTOBER 1, 1996
REFERRED TO COMMITTEE ON URBAN AFFAIRS, OCTOBER 1, 1996
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," including cities of the second class A and
29 school districts within cities of the second class A.
30 The General Assembly of the Commonwealth of Pennsylvania
31 hereby enacts as follows:
1 Section 1. The title of the act of July 7, 1947 (P.L.1368,
2 No.542), known as the Real Estate Tax Sale Law, amended
3 September 26, 1981 (P.L.274, No. 92), is amended to read:
4 AN ACT
5 Amending, revising and consolidating the laws relating to
6 delinquent county, city, except of the first and second class
7 [and second class A], borough, town, township, school
8 district, except of the first class [and school districts
9 within cities of the second class A], and institution
10 district taxes, providing when, how and upon what property,
11 and to what extent liens shall be allowed for such taxes, the
12 return and entering of claims therefor; the collection and
13 adjudication of such claims, sales of real property,
14 including seated and unseated lands, subject to the lien of
15 such tax claims; the disposition of the proceeds thereof,
16 including State taxes and municipal claims recovered and the
17 redemption of property; providing for the discharge and
18 divestiture by certain tax sales of all estates in property
19 and of mortgages and liens on such property, and the
20 proceedings therefor; creating a Tax Claim Bureau in each
21 county, except counties of the first and second class, to act
22 as agent for taxing districts; defining its powers and
23 duties, including sales of property, the management of
24 property taken in sequestration, and the management, sale and
25 disposition of property heretofore sold to the county
26 commissioners, taxing districts and trustees at tax sales;
27 providing a method for the service of process and notices;
28 imposing duties on taxing districts and their officers and on
29 tax collectors, and certain expenses on counties and for
30 their reimbursement by taxing districts; and repealing
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1 existing laws.
2 Section 2. The definition of "taxing district" in section
3 102 of the act, amended July 3, 1986 (P.L.351, No.81), is
4 amended to read:
5 Section 102. Definitions.--As used in this act, the
6 following words shall be construed as herein defined, unless the
7 context clearly indicates otherwise:
8 * * *
9 "Taxing District," any county, city, borough, incorporated
10 town, township, school district or institution district except
11 counties of the first and second class and cities, boroughs,
12 incorporated towns, townships, school districts or institution
13 districts therein [and cities of the second class A and school
14 districts therein].
15 Section 3. This act shall take effect in 60 days.
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