PRINTER'S NO. 2900
No. 2212 Session of 1976
INTRODUCED BY LAUGHLIN, ECKENSBERGER, MILANOVICH, BENNETT,
PRATT, FEE, ZWIKL, ZELLER, BRADLEY, GOODMAN, BELLOMINI,
KOLTER, MISCEVICH, PETRARCA, DOMBROWSKI, COLE, GARZIA,
McLANE, WANSACZ, GEORGE, A. K. HUTCHINSON, MILLIRON,
STAPLETON, LINCOLN, YAHNER AND DeMEDIO, MARCH 11, 1976
REFERRED TO COMMITTEE ON BUSINESS AND COMMERCE, MARCH 22, 1976
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
1 hereby enacts as follows:
2 Section 1. Section 306, act of July 7, 1947 (P.L.1368,
3 No.542), known as the "Real Estate Tax Sale Law," is amended by
4 adding a subsection to read:
5 Section 306. Return of Property and Delinquent Taxes;
6 Interest; Settlements by Tax Collectors.--
7 * * *
8 (c.1) Local taxing authorities are hereby authorized to
9 enter into agreements with the owners of single family dwelling
10 units on which there are delinquent real estate taxes for the
11 payment of such delinquent taxes on an installment basis. Such
12 agreements shall provide for the payment of all outstanding
13 delinquent taxes on such property in equal annual installments
14 over a term not to exceed six years. Any such agreement shall be
15 contingent upon the taxpayer's timely and full payment of the
16 current and succeeding years' taxes. Every taxpayer who is
17 delinquent in his real estate taxes on a single family dwelling
18 unit shall have the right to enter into an agreement as
19 authorized by this subsection unless such taxpayer has
20 previously defaulted on a similar agreement. Nothing in this
21 subsection shall be construed to abate or forgive any interest
22 or penalty assessed against a delinquent taxpayer. Such charges
23 shall be included in the sum to be repaid over the term of the
24 agreement. Any taxes being paid on an installment basis under
25 any agreement entered into by a local taxing authority and
26 delinquent taxpayer pursuant to this subsection shall be
27 returned by the local tax collector as delinquent to the tax
28 claims bureau. The local taxing authority which entered into the
29 agreement shall notify the tax claims bureau of the agreement
30 and thereafter the bureau shall not enter a claim on the docket
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1 for such taxes until such time as the taxpayer shall have
2 defaulted under such agreement.
3 * * *
4 Section 2. This act shall take effect immediately.
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