CORRECTIVE REPRINT
PRIOR PRINTER'S NO. 3506
PRINTER'S NO. 3532
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2318
Session of
2020
INTRODUCED BY ROWE, RYAN, GLEIM, O'NEAL, ROTHMAN, MOUL AND
KEEFER, APRIL 3, 2020
REFERRED TO COMMITTEE ON FINANCE, APRIL 3, 2020
AN ACT
Amending the act of May 16, 1923 (P.L.207, No.153), entitled "An
act providing when, how, upon what property, and to what
extent, liens shall be allowed for taxes and for municipal
improvements, for the removal of nuisances, and for water
rents or rates, sewer rates, and lighting rates; for the
procedure upon claims filed therefor; the methods for
preserving such liens and enforcing payment of such claims;
the effect of judicial sales of the properties liened; the
distribution of the proceeds of such sales, and the
redemption of the property therefrom; for the lien and
collection of certain taxes heretofore assessed, and of
claims for municipal improvements made and nuisances removed,
within six months before the passage of this act; and for the
procedure on tax and municipal claims filed under other and
prior acts of Assembly," further providing for tax liens and
for municipal claims; and making inconsistent repeals.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 2 and 3(a)(1) of the act of May 16, 1923
(P.L.207, No.153), referred to as the Municipal Claim and Tax
Lien Law, are amended to read:
Section 2. All taxes which may hereafter be lawfully imposed
or assessed on any property in this Commonwealth, and all taxes
heretofore lawfully imposed or assessed by any municipality on
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any property in this Commonwealth for the years one thousand
nine hundred and twenty-one, one thousand nine hundred and
twenty-two, and one thousand nine hundred and twenty-three, in
the manner and to the extent hereinafter set forth, shall be and
they are hereby declared to be a [first] lien on said property,
together with all charges, expenses, and fees added thereto for
failure to pay promptly; and such liens shall [have priority to
and be fully] be paid and satisfied out of the proceeds of any
judicial sale of said property[, before any other obligation,
judgment, claim, lien, or estate with which the said property
may become charged or for which it may become liable, save and
except only the costs of the sale and of the writ upon which it
is made.] as set forth in section 3(a)(1).
Section 3. (a) (1) All municipal claims, municipal liens,
taxes, tax claims and tax liens which may hereafter be lawfully
imposed or assessed on any property in this Commonwealth, and
all such claims heretofore lawfully imposed or assessed within
six months before the passage of this act and not yet liened, in
the manner and to the extent hereinafter set forth, shall be and
they are hereby declared to be a lien on said property, together
with all charges, expenses, and fees incurred in the collection
of any delinquent account, including reasonable attorney fees
under subsection (a.1), added thereto for failure to pay
promptly; and municipal claims and municipal liens shall arise
when lawfully imposed and assessed [and shall have priority to
and be fully paid and satisfied out of the proceeds of any
judicial sale of said property, before]. M unicipal claims,
municipal liens, taxes, tax claims and tax liens, including tax
liens of the Commonwealth, and any other obligation, judgment,
claim, lien, or estate with which the said property may become
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charged, or for which it may become liable[, save and except
only the costs of the sale and of the writ upon which it is
made, and the taxes, tax claims and tax liens imposed or
assessed upon said property.] shall have priority of payment in
order of their priority in time of filing. The only exceptions
are costs of the sale and of the writ upon which it is made,
which shall have priority over any other claim against the
property.
* * *
Section 2. The following acts and parts of acts are repealed
insofar as they are inconsistent with the amendment of sections
2 and 3(a)(1) of the act:
(1) The act of May 22, 1895 (P.L.111, No.84), relating
to land sold at tax sales cleared of tax liens.
(2) Section 1401 of the act of April 9, 1929 (P.L.343,
No.176), known as The Fiscal Code.
(3) Section 4 of the act of May 29, 1931 (P.L.280,
No.132), referred to as the Local Delinquent Tax Return Law.
(4) Section 3 of the act of May 25, 1933 (P.L.1019,
No.230), relating to tax sales of lands purchased by
counties.
(5) Section 4 of the act of June 26, 1939 (P.L.1100,
No.386), relating to sales of realty for tax claim judgment.
(6) The act of March 21, 1945 (P.L.47, No.24), relating
to local tax liens.
Section 3. The amendment of sections 2 and 3(a)(1) of the
act shall apply only to claims for which the right to file a
lien accrues after the effective date of this section.
Section 4. The Secretary of the Commonwealth shall submit to
the Legislative Reference Bureau a notice for publication in the
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Pennsylvania Bulletin when the General Assembly has enacted all
of the following:
(1) This act.
(2) An act amending the act of October 11, 1984
(P.L.876, No.171), known as the Second Class City Treasurer's
Sale and Collection Act, to provide that tax and municipal
claims and other claims against a property, including
mortgages, judgment claims, liens or other obligations with
which the property is charged, shall have priority of payment
in order of their priority in time of filing.
(3) An act amending the act of July 7, 1947 (P.L.1368,
No.542), known as the Real Estate Tax Sale Law, to provide
that tax and municipal claims and other claims against a
property, including mortgages, judgment claims, liens or
other obligations with which the property is charged, shall
have priority of payment in order of their priority in time
of filing.
Section 5. This act shall take effect as follows:
(1) Section 4 of this act and this section shall take
effect immediately.
(2) The remainder of this act shall take effect upon
publication of the notice under section 4 of this act.
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