Amendment 4833 to House Bill 2209 P.N. 2976, Regular Session 2021-2022

H2209B2976A04833 AJB:MAC 06/20/22 #90 A04833

AMENDMENTS TO HOUSE BILL NO. 2209

Sponsor: SENATOR FONTANA

Printer's No. 2976

Amend Bill, page 1, line 5, by inserting after "TAX"

; providing for municipal claim and tax lien law; and making a

related repeal

Amend Bill, page 3, by inserting between lines 20 and 21

Section 6. Title 68 is amended by adding a chapter to read:

CHAPTER 25

MUNICIPAL CLAIM AND TAX LIEN LAW

Sec.

2501. Short title.

2502. Definitions.

2503. Local taxes a first lien and date.

2504. Claims assessment.

2505. Liens.

2506. Real estate subject to tax and municipal claims.

2507. Donation of property.

2508. Multiple owners.

2509. Highway footways.

2510. Written notice.

2511. Time and place for filing, liability, interest, form,

contents, appeals from assessments, indexing, revival

and order fixing amount.

2512. Contents of claim, signature, county taxes, levies or

assessments and affidavits of use-plaintiff.

2513. Property included in claims and payment of portion.

2514. Intervening or substituted defendants.

2515. Separate and distinct properties and apportionment of

charge.

2516. Petition of defendant, payment into court, affidavit,

rule, decree and jury trial.

2517. Time of lien.

2518. Scire facias.

2519. Form of scire facias.

2520. Duties of sheriff.

2521. Judgment for want of affidavit of defense, assessment of

damages, rule for judgment and reply.

2522. Evidence, compulsory nonsuit, verdict and attorney fee.

2523. Scire facias to revive judgment, form and fee for

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additional names.

2524. Service of scire facias to revive judgment and procedure.

2525. Judgment for plaintiff and costs.

2526. Sequestrator and supersedeas.

2527. Dockets.

2528. Locality index, unpaid tax list and consumer reporting

agencies.

2529. Stay of proceedings.

2530. Execution of judgment.

2531. Price and requirements of sale.

2532. Property of quasi-public corporations.

2533. Sale of property subject to lien of tax or municipal

claims.

2534. Counties of the first class, recovery of judgment and

sale free from claims.

2535. Cities of the first class, recovery of judgment and sale

free from claims.

2536. Joining, service and sale.

2537. Redemption.

2538. Assignment and payment.

2539. Amendments and timing.

2540. General conduct.

2541. Service of notice.

2542. Security.

2543. Use-plaintiffs.

2544. Notice of interest, registration and service.

2545. Rule to show cause, decree, service and notice.

2546. Validity of sale and time for filing contest.

2547. Cities of first class, time for proceeding on claims and

preclusion of sale for undue hardship.

2548. Procedures available to tax claim bureaus.

2549. Disposition of property acquired by cities of the second

class.

§ 2501. Short title.

This chapter shall be known and may be cited as the Municipal

Claim and Tax Lien Law.

§ 2502. Definitions.

The following words and phrases when used in this chapter

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Charges, expenses and fees." Includes, but is not limited

to, the following:

(1) Sums paid or incurred by a municipality to file,

preserve and collect unpaid taxes, tax claims, tax liens,

municipal claims and municipal liens, including, but not

limited to, prothonotary and sheriff fees, postage expenses

and title search expenses.

(2) Charges, expenses, commissions and fees of third-

party collectors retained by a county, city, borough,

incorporated town, township, school district or municipal

authority when attempted to be recovered by the county, city,

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borough, incorporated town, township, school district or

municipal authority that retained the third-party collector.

The charges, expenses, commissions and fees of the third-

party collectors must have been approved by legislative

action of the county, city, borough, incorporated town,

township, school district or municipal authority that levies

the unpaid taxes, tax claims, tax liens, municipal claims and

municipal liens.

"Claimant." The plaintiff or use-plaintiff in whose favor a

claim is filed as a lien.

"Contractor." An individual who, under contract with a

plaintiff, performed the work for which a lien is given.

"Highway." The whole or any part of a public street, road,

lane or alley or other public highway.

"Municipal claim." Any of the following:

(1) A claim resulting from a tax assessed, service

supplied, work done or improvement authorized and undertaken

by a municipality. It is not required for the amount of the

claim to be definitively ascertained, nor have a lien filed,

at the time of filing the claim. A lien shall be filed within

the period of time and in the manner provided under this

chapter.

(2) A claim filed to recover for any of the following:

(i) Grading, guttering, macadamizing or otherwise

improving the cartways of a highway.

(ii) Grading, curbing, recurbing, paving, repaving,

constructing or repairing the footways of any highway.

(iii) Laying water pipes, gas pipes, culverts,

sewers, branch sewers or sewer connections in a highway.

(iv) Assessments for benefits in the opening,

widening or vacation of a highway.

(v) Changing of watercourses or the construction of

sewers through private lands.

(vi) Highways of townships of the first class.

(vii) Acquisition of sewers and drains constructed

and owned by individuals or corporations, and the rights

in and to use the sewers and drains.

(viii) Removal of nuisances.

(ix) Water rates, lighting rates or sewer rates.

(3) A claim filed to recover for work, material or

services rendered or furnished in the construction,

improvement, maintenance or operation of a project undertaken

by a municipality. The municipal claim shall include all

penalties, interest, costs, fines, charges, expenses and

fees, including reasonable attorney fees, as allowed under

this chapter and all other applicable laws.

"Municipality." A county, city, borough, incorporated town,

township, school district or body politic and corporate, or an

assignee, created as a municipal authority pursuant to law.

"Owner." The individual in whose name property is

registered, if registered according to law. If not registered

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according to law, an individual in open, peaceable and notorious

possession of the property, as apparent owner of the property,

if any, or the reputed owner of the property in the neighborhood

in which property is located.

"Property." The real estate subject to a lien and against

which a claim is filed as a lien.

"Tax claim." A claim filed to recover taxes.

"Taxes." A tax imposed by or assessed for any of the

following, including any penalty, interest, cost, charge,

expense or fee, including reasonable attorney fees, connected to

the tax:

(1) County of any class.

(2) City of any class.

(3) Borough of any class.

(4) Incorporated town.

(5) Township.

(6) School district.

(7) Bridge.

(8) Road.

(9) Poor taxes.

§ 2503. Local taxes a first lien and date.

(a) General rule.--All taxes imposed or assessed on any

property in this Commonwealth are declared to be a first lien on

the property, together with all charges, expenses and fees added

for failure to pay promptly.

(b) Priority of lien.--A first lien under subsection (a)

shall have priority to and be fully paid and satisfied out of

the proceeds of any judicial sale of the property before any

other obligation, judgment, claim, lien or estate with which the

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 the sale is made.

§ 2504. Claims assessment.

(a) Lien declaration.--

(1) All municipal claims, municipal liens, taxes, tax

claims and tax liens imposed or assessed on a property in

this Commonwealth, and all prior claims imposed or assessed

within six months before the passage of this chapter and not

yet liened, shall be declared to be a lien on the 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 for failure to

pay promptly. All 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 a judicial sale of the property, before any other

obligation, judgment, claim, lien or estate with which the

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, and the taxes, tax claims and tax

liens imposed or assessed upon the property.

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(2) A claim for property taxes that has been reduced to

judgment shall be enforceable as a lien against real property

in the same manner and to the same extent as a judgment for

money under the generally applicable laws of this

Commonwealth. For purposes of this paragraph, "reduced to

judgment" means a claim rendered absolute under section 311

of the act of July 7, 1947 (P.L.1368, No.542), known as the

Real Estate Tax Sale Law, and those given the effect of a

judgment in accordance with this chapter.

(3) Notwithstanding any other provision of law, when a

judgment or lien under this section is reduced or satisfied

by payment or a sale of the property, the judgment creditor

shall notify the tax claim bureau or prothonotary where the

original tax claim is docketed and shall enter the

satisfaction in the office of the clerk of the court in the

county where the judgment is outstanding. No tax claim shall

be subject to additional interest as a result of enforcement

as a judgment lien under paragraph (2).

(4) A judgment lien under this subsection shall exist

separate and apart from the tax lien.

(5) Nothing in this subsection shall be construed as

affecting other remedies available to a municipality for

collection of a tax or the priority or amount of a tax lien.

(a.1) Attorney fees.--It is not the intent of this section

to require owners to pay, or municipalities to sanction ,

inappropriate or unreasonable attorney fees, charges or expenses

for routine functions. Attorney fees incurred in the collection

of a delinquent account, including a municipal claim, municipal

lien, tax, tax claim and tax lien, shall be in an amount

sufficient to compensate attorneys undertaking collection and

representation of a municipality or its assignee in any actions

in law or equity involving claims arising under this chapter. A

municipality by ordinance, or by resolution if the municipality

is of a class that does not have the power to enact an

ordinance, shall adopt the schedule of attorney fees. Where

attorney fees are sought to be collected in connection with the

collection of a delinquent account, including a municipal claim,

municipal lien, tax, tax claim and tax lien, the owner may

petition the court of common pleas in the county where the

property subject to the municipal claim and lien, tax claim and

lien or tax is located to adjudicate the reasonableness of the

attorney fees imposed. In the event that there is a challenge to

the reasonableness of the attorney fees imposed in accordance

with this section, the court shall consider, but not be limited

to, the following:

(1) The time and labor required, the novelty and

difficulty of the questions involved and the skill requisite

to properly undertake collection and representation of a

municipality.

(2) The customary charges of the members of the bar for

similar services.

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(3) The amount of the delinquent account collected and

the benefit to the municipality from the services.

(4) The contingency or the certainty of the

compensation.

(a.2) Duplication of attorney fees.--If attorney fees are

awarded under any provision of law, the municipality shall not

be entitled to duplicate recovery of attorney fees under this

section.

(a.3) Notice.--The notice shall be as follows:

(1) At least 30 days prior to assessing or imposing

attorney fees in connection with the collection of a

delinquent account, including a municipal claim, municipal

lien, tax, tax claim and tax lien, a municipality shall, by

United States certified mail, return receipt requested,

postage prepaid, mail to the owner the notice required by

this subsection.

(2) If, within 30 days of mailing the notice in

accordance with paragraph (1), the certified mail is refused

or unclaimed or the return receipt is not received, then at

least 10 days prior to assessing or imposing attorney fees in

connection with the collection of a delinquent account, a

municipality shall, by United States first class mail, mail

to the owner the notice required by this subsection.

(3) The notice required by this subsection shall be

mailed to the owner's last known post office address by

virtue of the knowledge and information possessed by the

municipality and by the county office responsible for

assessments and revisions of taxes. The municipality shall

determine the owner's last post office address known to the

collector and county assessment office.

(4) The notice to the owner shall include the following:

(i) A statement of the municipality's intent to

impose or assess attorney fees within 30 days of mailing

the notice under paragraph (1) or within 10 days of the

mailing of the notice under paragraph (2).

(ii) The manner in which the imposition or

assessment of attorney fees may be avoided by payment of

the delinquent account.

(b) City of first class provision.--With the exception of

those claims that have been assigned, a municipal claim,

municipal lien, tax, tax claim or tax lien, including interest,

penalty and costs, imposed by a city of the first or second

class or by a county of the second class or by a municipality

within a county of the second class, shall be a judgment only

against the property when the lien has been docketed by the

prothonotary. The docketing of the lien shall be given the

effect of a judgment against the property only with respect to

which the claim is filed as a lien. The prothonotary shall

maintain an in rem index, the form and location of which shall

be within the prothonotary's discretion. All tax claims, water

rents or rates, lighting rates, power rates and sewer rates

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filed prior are ratified, confirmed and made valid subsisting

liens as of the date of their original filing.

directly without prosecution to judgment of a writ of scire

facias. Any property sold in execution shall be sold in

compliance with the provisions of section 2535 (relating to

cities of the first class, recovery of judgment and sale free

from claims).

(d) Filing date provision.--Attorney fees may be imposed and

collected in accordance with this section upon all taxes, tax

claims, tax liens, municipal claims, municipal liens, writs of

scire facias, judgments or executions filed on or after December

19, 1990.

§ 2505. Liens.

The following shall apply:

(1) The lien for taxes shall exist in favor of, and the

claim may be filed against the property taxed by, a

municipality to which the tax is payable.

(2) The lien for the removal of nuisances shall exist in

favor of, and the claim may be filed against the property

from which the nuisance is removed, or by which the nuisance

is caused, by a municipality by or for which the nuisance is

removed.

(3) The lien for the following:

(i) grading, guttering, paving, macadamizing or

otherwise improving the cartways of any highways;

(ii) grading, curbing, recurbing, paving, repaving,

constructing or repairing footways;

(iii) laying water pipes, gas pipes, culverts,

sewers, branch sewers or sewer connections in a highway;

(iv) assessments for benefits in the opening,

widening or vacation of a highway ;

(v) changing of watercourses or construction of

sewers through private lands;

(vi) highways of townships of the first class;

(vii) acquisition of sewers and drains constructed

and owned by individuals or corporations, and of rights

in and to use the sewers and drains; and

(viii) water rates, lighting rates, sewer rates or

rates for any other service furnished by a municipality;

shall exist in favor of, and the claim may be filed against

the property benefited by, the municipality extending the

benefit or the city, borough or township in which the

property is located, if the work, material or service forming

the basis of the lien was supplied by a municipal authority

organized by a city of the second class, by a county of the

second class or by a city of the third class and the liens or

the claim has been assigned to it.

(4) Municipal authorities organized by cities of the

second class, by counties of the second class or by cities of

the third class are authorized to assign municipal claims and

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liens to the city, borough or township in which the property

subject to the lien is located, and cities, boroughs and

townships in which the property is located are authorized to

purchase the lien. Upon the assignment or purchase, the city,

borough or township acquiring the municipal claim or lien

shall have the same rights as if it had supplied the work,

material or service upon which the municipal claim or lien is

based.

(5) When the contractor performing the work is to be

paid by assessment bills, the lien shall exist for, and the

claim shall be filed to, the contractor's use, and the

contractor shall under no circumstances have recourse to the

municipality authorizing the work.

§ 2506. Real estate subject to tax and municipal claims.

(a) Rule.--Except as provided under subsection (b), real

estate shall be subject to tax and municipal claims as provided

under this chapter.

(b) Exceptions.--

(1) Subsection (a) shall not apply to property owned by

the United States or the Commonwealth.

(2) Except for the removal of nuisances, for sewer

claims and sewer connections or for the curbing, recurbing,

paving, repaving or repairing of footways in front of

nuisances, sewer claims and sewer connections, subsection (a)

shall not apply to the following property, if exempt from

taxation:

(i) Property owned by a county, city or other

municipality or municipal division.

(ii) Ac tual places of religious worship.

(iii) Places of burial not held or used for private

or corporate profit.

(iv) Institutions of purely public charity.

(3) Nothing under this chapter shall prohibit a

municipality from providing that municipal work may be done

at the expense of the public generally and be paid out of the

general funds of the municipality.

§ 2507. Donation of property.

(a) Acceptance.--

(1) A county, city, borough, incorporated town,

township, home rule municipality, optional plan municipality

or optional charter municipality may accept the donation of

property that is subject to a claim for taxes. A municipal

authority, other than a redevelopment authority, or a school

district may participate in a donation under subsection (g).

(2) A municipality shall provide written notice to local

municipalities or the municipality's designees under

subsection (f) of a donation proposed by the owner of the

property. A donation under this subsection may not be

accepted less than 30 days after notice to each other

municipality which has a claim for taxes on the subject

property under this chapter. A donation under this subsection

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shall divest each lien against the property possessed by the

municipality accepting the donation and each local tax lien

recorded prior to the date of donation, except as otherwise

provided under this section and except for a mortgage

recorded prior to the tax liens.

(b) Participation.--

(1) A municipality that receives a notice of proposed

donation may request to participate in negotiations with

regard to the donation and extinguishment of all or part of

the municipality's liens and with regard to proposals to

return the property to the tax rolls or to productive public

use. A municipality that does not respond in writing to the

notice within 30 days of the municipality's receipt of the

notice waives the municipality's right to participate in the

donation negotiations and the municipality's lien shall be

extinguished.

(2) A municipality participating in donation

negotiations may agree to extinguish each existing lien

against the property in exchange for full or partial

satisfaction of the municipality's claims upon future sale of

the property by the municipality accepting the donation.

(3) Each negotiation must consider the structure and

condition of the property, the market value of the property

in its current condition, the best use of the property given

the neighborhood and local ordinances and the costs to cure

defects, including defects in title.

(1) A donation under this subsection shall be by deed

recorded, and registered where required with the county

recorder of deeds. The deed shall be accompanied by recorded

satisfactions of each claim for taxes which are extinguished

by virtue of the donation.

(2) The satisfaction from the municipality which is

accepting ownership of the property pursuant to the donation

shall provide for full extinguishment of each claim

possessed by the municipality under this chapter. A

satisfaction of liens shall provide that each claim of each

municipality in which the property is located is discharged

and extinguished, unless different terms are agreed upon

between the owner and the municipalities participating in the

donation negotiations.

(d) Exemption.--Property that has been donated under this

section shall be exempt from claims for taxes from each

municipality in which the property is located during the time

that the property remains in the ownership of the county, city,

borough, incorporated town, township, home rule municipality,

optional plan municipality, optional charter municipality,

redevelopment authority or school district to which the property

was donated.

(e) Nonliability.--Notwithstanding any other provision of

law, an owner who donates property under this section shall not

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be personally liable for the amount of claims for taxes exempted

or extinguished as a result of the donation.

(f) Agent.--

(1) A county, city, borough, incorporated town,

township, home rule municipality, optional plan municipality

or optional charter municipality in which the property is

located may designate another municipality, or a

redevelopment authority in which the property is located to

act as its agent with regard to a donation under this

section.

(2) A single municipality or the redevelopment authority

may be selected as the agent for all municipalities holding a

tax claim or lien. In returning the property to the tax rolls

or to productive public use, a municipality or a

redevelopment authority may seek the assistance of a

community development corporation serving the area where the

property is located.

(g) School district or municipal authority.--A school

district or municipal authority, other than a redevelopment

authority, may participate in the provisions of this section

only if the school district or municipal authority has

designated an agent in accordance with subsection (f). Nothing

under this subsection shall prevent a school district or

municipal authority from taking title to a donated property if

it is determined during negotiations that the best manner to

return the property to productive use is to allow a school

district or municipal authority to use the property for purposes

directly related to the mission of the district or authority.

§ 2508. Multiple owners.

(a) Proportionate share of tax.--If real estate in this

Commonwealth is owned by joint tenants, tenants in common or

coparceners and a joint tenant, tenant in common or coparcener

has paid their proportionate amount of the taxes due on the real

estate, a municipality may file a claim for the unpaid taxes

against the estate, title and interest of each owner who has not

paid their proportionate share of the tax.

(b) Release of proportionate share of tax.--If a claim for

taxes has been filed against real estate owned by joint tenants,

tenants in common or coparceners, the claimant shall release the

estate, title and interest of each joint tenant, tenant in

common or coparcener from the tax claim, upon payment by the

joint tenant, tenant in common or coparcener of their

proportionate share of the taxes, with proportionate interest

and costs.

owned by more than one owner or part owner and the estate and

title of an owner or part owner is exempt from or has not been

subjected to taxation or municipal claims, the estate and title

of each owner or part owner which is not exempt from or which

has been subjected to taxation or municipal claims shall be

subject to the tax and municipal claims provided for under this

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chapter. Property subject to tax and municipal claims under this

subsection shall be subject as any other real property liable to

assessment for taxes and municipal claims, by filing a lien

against the estate, title and interest of each owner subject to

the claim.

§ 2509. Highway footways.

(a) Claim prohibited.--Except as provided under subsection

(b), a claim may not be filed for curbing, recurbing, paving,

repaving or repairing the footway of a highway.

(b) Exception.--A claim may be filed under subsection (a) if

the owner of the property has, after notice served on the owner,

the owner's known agent or the occupant of the property, not

done the work described under subsection (a) within the period

of time as may be described by ordinance. If no agent or

occupant is known by the claimant, the notice may be posted on

the most public part of the property. This subsection shall not

apply if the curbing, recurbing or repaving of the footway forms

part of an improvement resulting in the paving, macadamizing or

improving the cartway of the highway.

§ 2510. Written notice.

(a) Service.--If claims are to be filed to use, a claimant,

at least one month before the claim is filed, shall serve a

written notice of the claimant's intention to file the claim

unless the amount due is paid. Service may be made personally on

the owner, except that if the owner cannot be served in the

county where the property is situated, notice may be served on

the owner's agent or the party in possession of the property. If

an agent or party in possession does not exist, service may be

posted on the most public part of the property.

(b) Nonapplicability.--Subsection (a) shall not apply if:

(1) the use-plaintiff is a city, borough or township to

which a municipal claim of a municipal authority organized by

a city of the second class, a county of the second class or a

city of the third class has been assigned or sold, as

provided under section 2505 (relating to liens); and

(2) the procedure for filing, reviving and enforcing a

lien for the assigned claim is the same as provided under

this chapter for filing, reviving and enforcing liens based

on the use-plaintiff's own municipal claims.

§ 2511. Time and place for filing, liability, interest, form,

contents, appeals from assessments, indexing, revival

and order fixing amount.

(a) Time and place for filing.--

(1) Except as provided under paragraph (2), a claim for

taxes, water rents or rates, lighting rates, power rates and

sewer rates shall be filed in the court of common pleas of

the county in which the property is situated.

(2) If the property is situate in the City of

Philadelphia and the taxes or rates do not exceed the maximum

amount over which the Municipal Court of Philadelphia has

original jurisdiction, a claim shall be filed in the

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Municipal Court of Philadelphia.

(3) Except as provided under paragraph (4), a claim

shall be filed on or before the last day of the third

calendar year after the date in which the taxes or rates are

first payable.

(4) In city or school district of the first class, a

claim, which has become a lien under this chapter and has

been entered on the record as a lien or has been liened and

revived, shall continue and remain as a lien for a period of

20 years from date of the revival, entry or lien by operation

of law, whichever occurs last. Any other municipal claim

shall be filed in the court of common pleas or the Municipal

Court of Philadelphia within six months from the date when

any of the following occurred:

(i) The work was done in front of the property.

(ii) The charge against the property is assessed or

made at the time the work is authorized.

(iii) The completion of the improvement on the

property. The certificate of a surveyor, engineer or

other officer supervising the improvement, filed in the

proper office, may be used to determine the time of the

completion of the improvement on the property. The

surveyor, engineer or other officer shall be personally

liable to any individual injured by a false statement

regarding the completion of the improvement on the

property.

(iv) The assessment is made by the municipality upon

the property after the completion of the improvement on

the property.

(v) The confirmation by the court if confirmation is

required.

(b) Liability.--If a borough is located in more than one

county, a claim may be filed by the borough in each county where

the borough is located. In the case of real estate benefited by

an improvement that is sold before the municipal claim is filed,

the date of completion in the certificate shall determine the

liability for the payment of the claim between the buyer and

seller, unless otherwise agreed upon or as specified under

subsection (a).

(1) The number of years' taxes or rates of different

kinds, if payable to the same plaintiff, may be included in

one claim. Interest as determined by the municipality at a

rate not to exceed 10% each year shall be collectible on a

municipal claim from the date of the completion of the work

after the claim is filed as a lien and on a claim for taxes,

water rents or rates, lighting rates or sewer rates from the

date of the filing of the lien. After December 28, 1981 , in

the case of a municipal claim filed for a municipal project

which required the municipality to issue bonds to finance the

project, interest shall be collectible on the claim at the

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rate of interest of the bond issue or 12% per year, whichever

rate is less.

(2) Except as provided under paragraph (3), the

provisions of any other act relating to claims for taxes,

water rents or rates, lighting rates, power rates, sewer

rents or rates or for any other type of municipal claim or

lien utilizes the procedures provided under this chapter and

the provisions of the other act establish a different rate of

interest for a claim or lien under this chapter, the maximum

rate of interest of 10% per year as provided under this

subsection shall apply to the claim or lien provided under

the other act.

(3) After December 28, 1981 , in the case of municipal

claim filed for a municipal project which required the

municipality to issue bonds to finance the project, interest

shall be collectible on the claim at the rate of interest of

the bond issue or 12% per year, whichever rate is less.

(d) Form.--

(1) Claims for taxes, water rents or rates, lighting

rates, power rates and sewer rates may be in the form of

written or typewritten lists showing the names of the

taxables, including all of the following:

(i) The name and last known address with the zip

code of the owner of each property against which a claim

is being filed.

(ii) The descriptions of the properties against

which the claims are filed, including the amount of the

taxes due to the municipality.

(2) The lists under paragraph (1) may be filed on behalf

of a single municipality or cover the unpaid taxes due to two

or more municipalities which have taxes collected by the same

tax collector if amounts due to each municipality are

separately shown.

(3) Tax claims, water rents or rates, lighting rates,

power rates and sewer rates filed in the form specified under

this subsection shall be considered ratified, confirmed and

valid subsisting liens as of the date of the original filing.

(e) Contents.--A number of years' taxes or rates of

different kinds, if payable to the same plaintiff, may be

included in one claim. A municipal claim shall be filed in the

same manner within the required period if an appeal is taken

from the assessment for the recovery for which the municipal

claim is filed.

(f) Appeals from assessments.--If a municipal claim is filed

for an appeal taken from the assessment for the recovery, the

lien claim shall be in the form provided under this section,

except that the claim shall specify the amount of the claim as

an undetermined amount to be determined by the appeal taken from

the assessment upon which the municipal claim is based, pending

in the court when the appeals proceeding will occur.

(g) Indexing.--Upon the filing of a municipal claim for an

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appeal taken from the assessment for the recovery, the claim

shall be indexed by the prothonotary on the judgment index and

and the locality index of the court and the amount of the claim

shall be stated as an undetermined amount.

(h) Revival.--

(1) If the final judgment of a municipal claim for an

appeal taken from the assessment for the recovery is not

obtained within 20 years from the filing of the municipal

claim, the claimant in the lien shall, within the period of

20 years, file a suggestion of nonpayment in the form

specified under this subsection. Except as provided under

paragraph (2), a suggestion of nonpayment shall have the

effect of continuing the lien for an additional period of 20

years from the date of the filing of the suggestion of

nonpayment.

(2) Regarding a claim for taxes or any other municipal

claim in a city or school district of the first class, if

final judgment is not obtained for the appeal within 20 years

from the filing of the municipal claim, the claimant in the

lien shall, within the period of 20 years, file a suggestion

of nonpayment in the prescribed form. The suggestion of

nonpayment shall have the effect of continuing the lien for

an additional period of 20 years from the date of filing the

suggestion of nonpayment.

(3) Except as provided under paragraph (4), a municipal

claim shall be revived in the similar manner provided under

this subsection during each recurring period of 20 years

until final judgment is entered upon the appeal and the

undetermined amount of the municipal claim is fixed as

specified under subsection (i).

(4) Regarding a claim for taxes or any other municipal

claim in a city or school district of the first class, a

municipal claim shall be revived in a similar manner provided

under this subsection during each recurring period of 20

years until final judgment is entered upon the appeal and the

undetermined amount of the municipal claim is fixed as

specified under subsection (i).

(i) Order fixing amount.--

(1) When the final judgment is obtained upon an appeal

filed under subsection (h), the court in which the municipal

claim is pending shall, upon the petition of any interested

party, make an order fixing the undetermined amount claimed

in the claim at the amount determined by the final judgment

upon the appeal. The amount of the municipal claim shall bear

interest from the date of when final judgment was entered and

shall remain at that fixed sum. Proceedings upon the

municipal claim after the date of the order shall be

conducted in the same manner as in other cases.

(2) If, during the final judgment upon an appeal filed

under subsection (h), no amount is due upon the assessment

for the recovery of which the municipal claim is filed, the

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court in which the claim is pending shall, upon the petition

of any interested party, make an order striking the claim

from the record and charge the cost incurred from the claim

to the plaintiff.

(3) If the appeal filed under subsection (h) is

discontinued, the court in which the municipal claim is

pending shall, upon the petition of any interested party,

make an order fixing the undetermined amount claimed at the

amount of the original assessment. The amount shall bear

interest from the date the assessment was originally payable

and shall remain at that fixed sum.

(4) In a county of the second class and municipalities

located within the county of the second class, interest at

the applicable annual rate shall accrue monthly on all taxes,

tax claims and municipal claims on the first day of the month

for the entire month, or part of the month, when the taxes,

tax claims or municipal claims are paid. Interest shall not

be paid on a per diem basis. In a county of the second class,

all unpaid county taxes shall become delinquent as provided

by the laws of this Commonwealth shall include a penalty of

5% for the delinquency.

(5) In a county of the second class, collected taxes and

tax claims shall be paid into the county treasury for the use

of the county unless the taxes and tax claims are assigned.

If the taxes and tax claims are assigned, there shall be no

requirement that the taxes and tax claims collected by the

assignee be paid into the county treasury.

(6) In a county of the second class, the county shall

not be required to advance or pay any fee to the prothonotary

for the filing of paper, an electronic filing or performing

any services for the county of the second class relating to

the filing, satisfaction, assignment, transfer, revival,

amendment, enforcement and collection of taxes, tax claims or

tax liens. The prothonotary shall accept filings by or on

behalf of a county of the second class relating to the taxes,

tax claims or tax liens and document the cost for providing

the service performed on the docket. After the prothonotary

documents the costs of providing the service performed on the

docket, the county of the second class and its employees,

representatives, agents or assignees shall collect the fee as

part of the taxes, tax claims or tax liens.

§ 2512. Contents of claim, signature, county taxes, levies or

assessments and affidavits of use-plaintiff.

(a) Contents of claim.--A claim must specify all of the

following:

(1) The name of the municipality that filed the claim.

(2) The name and last known address, including the zip

code, of the owner of the property against which the claim is

filed.

(3) A description of the property against which the

claim is filed.

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(4) The authority under or by virtue of which the tax

was levied or the work was done.

(5) Any of the following:

(i) The time for which the tax was levied.

(ii) The date on which the work was completed in

front of the particular property against which the claim

is filed.

(iii) The date of completion of the improvement

where the assessment is made after completion.

(iv) The date of confirmation by the court where

confirmation is required to be done.

(6) If filed to the use of a contractor, the date of and

parties to the contract for doing the work.

(7) In other than tax claims, the kind and character of

the work done for which the claim is filed and, if the work

requires previous notice to the owner to do the work, when

and how the notice was given.

(b) Signature and affidavit.--

(1) Except as provided in paragraph (2), a claim shall

be signed by or have stamped on the claim a facsimile

signature of the solicitor or chief executive officer of the

claimant or the chief of the claimant's delinquent tax

bureau.

(2) In counties of the second class, a claim for county

taxes, levies or assessments shall be signed by or have

stamped on the claim a facsimile signature of the county

controller.

(3) In the case of a use-plaintiff, a claim must be

accompanied by an affidavit that the facts specified in the

claim are true to the best of the use-plaintiff's knowledge,

information and belief.

§ 2513. Property included in claims and payment of portion.

(a) Tax claim.--The property described in a tax claim shall

include the whole property against which the tax is levied.

(b) Municipal claim.--The property described in a municipal

claim may include the whole contiguous property or only the lot

in front of or upon which the work is done, or to which service

is supplied, of a depth as is usual in properties of the same

kind or character in the particular neighborhood.

not be invalid by reason of including in the claim property to a

greater depth than specified in subsection (b). The court in

which the claim is filed may, at any time prior to judgment on

the claim, but not afterwards, upon it appearing that the claim

includes property to a greater depth than is made subject to the

claim, limit the lien of the claim to the proper depth.

(d) Narrow strip.--If an owner of property abutting a

highway conveys or at any time has conveyed a strip of land

abutting the highway that is too narrow to be used as a site for

the smallest width dwelling allowed by law to be erected on the

strip, the conveyance shall be deemed to be made for the purpose

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of evading liability for the municipal improvements made or to

be made in the highway and:

(1) the assessment may be made, at the option of the

municipality, against the lot as it existed before the

division; and

(2) the lien may be filed against the entire lot as

assessed, joining the owners of both the rear lot and the

strip in the claim.

(e) Separate and distinct properties.--If a tax is levied on

or filed against separate and distinct properties in one amount

covering all the properties, the proper public authority shall,

if tendered with all costs, if any, accept payment of the

portion of the whole amount of the tax chargeable upon each or

any of the separate and distinct properties charged together,

according to the tax rate and assessed valuation of the

properties. The payment and satisfaction of any one portion may

be made without prejudice to the claim against the remainder.

§ 2514. Intervening or substituted defendants.

(a) Intervention.--An individual having an interest in the

property, whenever acquired, may, after 10 days' prior notice in

writing, by leave of court, intervene as a party defendant and

make defense to a claim, with the same effect as if the

individual had been originally named as a defendant in the claim

filed.

(b) Substitution.--A claimant may, by writing filed at the

claimant's costs, strike off the name of a defendant in the

claim and may substitute as a defendant, and issue a scire

facias against an individual who may have an interest in the

claim as owner or an individual who is the personal

representative of an owner who has died either before or after

filing the claim. The substitution shall be without prejudice to

any intervening rights.

§ 2515. Separate and distinct properties and apportionment of

charge.

(a) Authorization of proper public authority.--If a tax

claim or municipal claim is levied on or filed against separate

and distinct properties as one estate, the proper public

authority, either before or after filing the claim, may

apportion the claim ratably upon the separate and distinct

properties that are assessed together.

(b) Court authorization.--The court in which the claim under

this section is filed, on proof that the properties were

separate and distinct at the time the tax was levied or the work

was done, shall, at any stage of the proceedings, apportion the

charge against the properties.

shall be treated and considered in all respects as if separate

and distinct claims had been filed. Payment and satisfaction of

a portion may be made without prejudice to the claim as against

the rest.

§ 2516. Petition of defendant, payment into court, affidavit,

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rule, decree and jury trial.

(a) Petition.--A defendant named in a claim, or an

individual allowed to intervene and defend against the claim,

may, at any stage of the proceedings, present a petition, under

oath or affirmation:

(1) specifying that the defendant has a defense in whole

or in part to the claim and what constitutes the defense;

(2) requesting that a rule be granted upon the claimant

to file an affidavit of the amount claimed and to show cause

why the petitioner should not have leave to pay money into

court; and

(3) in the case of a municipal claim, to enter security

in lieu of the claim.

(b) Grant of rule.--Upon the presentation of the petition

under subsection (a), the court shall grant the rule as

requested.

the claim and the affidavit of defense, and without a petition

if an affidavit of defense has been filed, the court shall:

(1) Determine how much of the claim is admitted or not

sufficiently denied.

(2) Enter a decree that the claim shall be wholly

discharged as a lien against the property described in the

claim and shall be stricken from the judgment index upon:

(i) Payment by the petitioner to the claimant of the

amount found to be due, with interest and costs on the

amount found to be due, or payment into court if the

claimant refuses to accept the payment by the petitioner.

(ii) Payment into court of a sum sufficient to cover

the balance claimed, with interest and costs, or the

entry of approved security in the case of a municipal

claim.

(d) Jury trial.--After the proceedings specified under

subsection (c), the material disputed facts, if any, shall be

tried by a jury, without further pleadings, with the same effect

as if a writ of scire facias had duly issued upon the claim, to

recover the balance of the claim. The following shall apply:

(1) The jury shall be sworn to try the issues between

the claimant and the parties who paid the money into court or

entered security.

(2) The verdict, judgment and payment or execution shall

follow as in other cases.

(3) The same course may be pursued, at the instance of

an owner, if the claim has not been filed and the petitioner

complies with the decree made. The following shall apply:

(i) The money paid into court or security entered

shall stand in lieu of the claim.

(ii) Security entered shall not be filed, but if

filed, shall be stricken off upon motion.

§ 2517. Time of lien.

(a) General rule.--

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(1) A tax, municipal or other claim, if filed within the

period specified in this chapter, shall remain a lien upon

the properties until fully paid and satisfied if either a

suggestion of nonpayment and an averment of default, in the

form provided in this section is filed, either before or

after judgment on the scire facias, or a writ of scire

facias, in the form provided in this chapter, is issued to

revive the claim, within each period of 20 years following:

(i) the date on which the claim was filed;

(ii) the date on which a writ of scire facias was

issued on the claim;

(iii) the date on which a judgment was entered on

the claim;

(iv) the date on which a previous suggestion of

nonpayment and default was filed on the claim; or

(v) the date on which a judgment of revival was

obtained on the claim.

(2) In a city and school district of the first class

with respect to taxes and other municipal claims, the period

within which the liens may be revived shall be 20 years.

(b) Form of suggestion and averment.--The suggestion and

averment shall be in the following form, under the caption of

the claim:

And now , the claimant,

by , its solicitor, or by the chief

of its delinquent tax bureau, or, in counties of the second

class, by the county controller, suggests of record that the

above claim is still due and owing to the claimant, and avers

that the owner is still in default for nonpayment thereof. The

prothonotary is directed to enter this suggestion and averment

on the municipal lien or the proper docket of the claim, and

also to index it upon the judgment index and on the locality

index of the court, for the purpose of continuing the lien of

the claim.

(1) Except as provided in paragraph (2), the suggestion

and averment shall be signed by or have stamped on its face a

facsimile signature of the solicitor or chief executive

officer of the claimant or the chief of the claimant's

delinquent tax bureau.

(2) In a county of the second class, the suggestion and

averment shall be signed by, or have stamped on its face a

facsimile signature of, the county controller.

(3) The prothonotary shall docket and index the

suggestion and averments as directed.

(d) Legal effect of filing and indexing.--

(1) The filing and indexing of the suggestion and

averment within 20 years or, in a city or school district of

the first class within 20 years of filing the claim or the

issuing of a writ of scire facias on the claim, or of any

judgment on the claim, or of the filing of a prior suggestion

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and averment of default, shall have the same force and

effect, for the purposes of continuing and preserving the

lien of the claim, as if a writ of scire facias had been

issued or a judgment or judgment of revival had been obtained

within the period.

(2) No writ of levari facias shall be issued on a claim

for the purpose of exposing the property liened to sheriff's

sale, except after a judgment has been duly obtained on the

claim, as provided in this section, and the judgment has been

obtained within 20 years or, in a city or school district of

the first class, within 20 years of the issuance of the

levari facias.

(3) When the lien of a claim has been revived and

continued by the filing and indexing of a suggestion and

averment of default, the claimant may, at any time within 20

years from the indexing or, in a city or school district of

the first class within 20 years, issue a writ of scire facias

on the claim reciting all suggestion and averment of default

filed since the filing of the claim, and shall proceed on the

lien, in the manner provided in this chapter, subject to the

right of the owner to raise a defense arising since the last

judgment.

(e) Loss of lien.--If a claim is not filed within the time

required by this chapter or the claim is not prosecuted in the

manner and at the time required by this chapter, the lien on

real estate shall be wholly lost.

(f) Costs of filing claim.--The charge for filing the claim

of a municipality or municipal authority shall include the cost

of marking the record paid and satisfied. When the claim and

costs are paid, the municipality or municipal authority shall

notify the prothonotary.

(g) Revival of self-assessed tax liens.--Notwithstanding any

other provision of this or any other act to the contrary, all

judgments in favor of cities, counties and school districts of

the first class relating to self-assessed taxes as defined in

section 2 of the act of December 1, 1959 (P.L.1673, No.616),

known as the Self-Assessed Tax Lien Act, may be revived in the

manner provided for in this section.

§ 2518. Scire facias.

(a) Notice to file.--A party named as defendant in the claim

filed, or admitted to defend the claim, may file and serve a

notice on the claimant or counsel of record to issue a scire

facias on the claim within 15 days after the notice.

(b) Striking of claim.--If no scire facias is issued within

15 days after the affidavit of service of notice is filed of

record, the claim shall be stricken off by the court, upon

motion.

accordance with the notice, the claimant may not discontinue the

claim or suffer a nonsuit on the trial of the claim, but a

compulsory nonsuit shall be entered by the court if the claimant

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does not appear or withdraws or for any reason fails to maintain

the claim.

§ 2519. Form of scire facias.

(a) General rule.--The claim shall be sued by writ of scire

facias, and the form thereof shall be substantially as follows:

The Commonwealth of Pennsylvania to (names of the parties

defendant), Greeting:

Whereas, The (city, borough, or other municipality, as the

case may be,) on the day of , A.D. 2 , filed

its claim in our court of common pleas of

County; at No. , Term, 1 , M.L.D., for

the sum of $ , with interest from the day of

, 2 , for (give the improvement, or that for which the claim

is filed), against the following property situate in (give

location and brief description of the property), owned or

reputed to be owned by you.

And whereas, We have been given to understand that said claim

is still due and unpaid, and remains a lien against the said

property;

Now, you are hereby notified to file your affidavit of

defense to said claim, if defense you have thereto, in the

office of the prothonotary of our said court, within 15 days

after the service of this writ upon you. If no affidavit of

defense be filed within said time, judgment may be entered

against you for the whole claim, and the property described in

the claim be sold to recover the amount thereof.

Witness the Honorable , President Judge

of our said court, this day of ,

A.D. 2 .

Prothonotary.

(Seal.)

(b) Addition of parties and amicable scire facias.--

(1) When the claimant files a praecipe for the writ of

scire facias, the claimant may direct the prothonotary to add

and insert the names of any individual whom the claimant may

know to have an interest in the premises, and the scire

facias shall be issued containing the additional names.

(2) The parties to the claim may agree on an amicable

scire facias, upon terms as may be agreed to, with the same

effect as if a scire facias, in the form under subsection

(a), had been duly issued, served and returned; or the

defendants, or any of them, may waive the issue of a scire

facias and appear with like effect as if the scire facias had

been issued and served.

§ 2520. Duties of sheriff.

(a) Addition of parties.--The sheriff to whom the scire

facias is given for service shall add to the writ, as parties

defendant, all individuals, other than those named in the writ,

who may be found in possession of the property described, or any

part of the property. In case no one is found in possession by

the sheriff, the sheriff shall post a true copy of the writ on

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