PRINTER'S NO. 836
No. 770 Session of 1979
INTRODUCED BY POTT AND BRUNNER, MARCH 20, 1979
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 20, 1979
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," providing for 28 agreements for the payment of delinquent taxes on an 29 installment basis under certain conditions. 30 The General Assembly of the Commonwealth of Pennsylvania 31 hereby enacts as follows: 32 Section 1. Section 306, act of July 7, 1947 (P.L.1368,
1 No.542), known as the "Real Estate Tax Sale Law," is amended by 2 adding a subsection to read: 3 Section 306. Return of Property and Delinquent Taxes; 4 Interest; Settlements by Tax Collectors.-- 5 * * * 6 (c.1) A county tax claim bureau and local taxing authority 7 may enter into an agreement with the owner-occupant of a single 8 family dwelling unit against which a local tax collector has 9 returned delinquent real estate taxes for the payment of those 10 taxes in installments. The agreement shall provide for the 11 payment of all the delinquent taxes in equal annual installments 12 over a period of not more than six (6) years. It shall be 13 contingent upon the taxpayer's timely and full payment of the 14 current and succeeding years' taxes. The delinquent taxpayer 15 shall not have the right to enter into such an agreement 16 whenever he has previously defaulted on such an agreement. 17 Nothing in this subsection shall be construed to abate or 18 forgive any interest or penalty assessed against a delinquent 19 taxpayer. Those charges shall be included in the sum to be 20 repaid over the period of the agreement. Taxes being paid on an 21 installment basis under an agreement entered into by a county 22 tax claim bureau and a delinquent taxpayer shall be returned by 23 the local tax collector as delinquent to the tax claim bureau. 24 The bureau shall enter a claim on the docket for such taxes 25 until the taxpayer has carried out the agreement. All delinquent 26 taxes shall be returned to local taxing authorities as 27 prescribed by this act. 28 * * * 29 Section 2. This act shall take effect in 30 days. L28L44CVV/19790H0770B0836 - 2 -