PRINTER'S NO. 1486
No. 1336 Session of 1981
INTRODUCED BY MISCEVICH, POTT, TRELLO, RASCO, ITKIN, MICHLOVIC,
HORGOS, MRKONIC, PETRONE, OLASZ, DAWIDA, DUFFY, PISTELLA,
COWELL, SEVENTY, GAMBLE, MURPHY, MARMION, CLARK, FRAZIER,
FLECK, TADDONIO, McVERRY, GRABOWSKI, PENDLETON AND IRVIS,
APRIL 27, 1981
REFERRED TO COMMITTEE ON URBAN AFFAIRS, APRIL 27, 1981
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," exempting
28 second class counties from the requirement to establish Tax
29 Claim Bureaus and further providing for returns by tax
30 collectors.
31 The General Assembly of the Commonwealth of Pennsylvania
1 hereby enacts as follows:
2 Section 1. The title, act of July 7, 1947 (P.L.1368,
3 No.542), known as the "Real Estate Tax Sale Law," is amended to
4 read:
5 AN ACT
6 Amending, revising and consolidating the laws relating to
7 delinquent county, city, except of the first and second class
8 and second class A, borough, town, township, school district,
9 except of the first class and school districts within cities
10 of the second class A, and institution district taxes,
11 providing when, how and upon what property, and to what
12 extent liens shall be allowed for such taxes, the return and
13 entering of claims therefor; the collection and adjudication
14 of such claims, sales of real property, including seated and
15 unseated lands, subject to the lien of such tax claims; the
16 disposition of the proceeds thereof, including State taxes
17 and municipal claims recovered and the redemption of
18 property; providing for the discharge and divestiture by
19 certain tax sales of all estates in property and of mortgages
20 and liens on such property, and the proceedings therefor;
21 creating a Tax Claim Bureau in each county, except [a county]
22 counties of the first and second class, to act as agent for
23 taxing districts; defining its powers and duties, including
24 sales of property, the management of property taken in
25 sequestration, and the management, sale and disposition of
26 property heretofore sold to the county commissioners, taxing
27 districts and trustees at tax sales; providing a method for
28 the service of process and notices; imposing duties on taxing
29 districts and their officers and on tax collectors, and
30 certain expenses on counties and for their reimbursement by
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1 taxing districts; and repealing existing laws.
2 Section 2. The definitions of "taxes" and "taxing district"
3 in section 102 of the act, the definition of "taxes" amended May
4 20, 1949 (P.L.1602, No.484) and the definition of "taxing
5 district" amended December 9, 1977 (P.L.274, No.89), are amended
6 to read:
7 Section 102. Definitions.--As used in this act, the
8 following words shall be construed as herein defined, unless the
9 context clearly indicates otherwise:
10 * * *
11 "Taxes," any county except [of the first class] counties of
12 the first and second class, city except of the first or second
13 class or second class A, borough, incorporated town, township,
14 school district, except of the first class or school district
15 within a city of the second class A, or institution district
16 taxes, and interest and penalties due thereon, except where
17 interest and penalties have been abated by provisions of law, if
18 the owner pays his delinquent taxes on the instalment plan, in
19 which case interest and penalties shall be included as may be
20 provided by the act abating the penalties and interest if there
21 has been a default by the owner in the payment of any instalment
22 of taxes.
23 "Taxing District," any county except [a county of the first
24 class] counties of the first and second class, city except a
25 city of the first or second class or second class A, borough,
26 incorporated town, township, school district, except a school
27 district of the first class, or a school district within a city
28 of the second class A, or institution district: Provided,
29 however, That this act shall not be construed to require any
30 city of the third class, or any school district within a city of
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1 the third class, to collect its delinquent taxes on property
2 under and in accordance with the provisions of this act, if the
3 city or the school district shall notify the Tax Claim Bureau,
4 in writing, on or before the first day of May, 1948 that,
5 pursuant to a resolution of the city council, the city or the
6 board of directors of the school district has resolved that
7 returns of property will not be made under the provisions of
8 this act but that its delinquent taxes will be collected by the
9 filing of liens in the office of the prothonotary, or by sale of
10 such property at a city treasurer's sale under existing laws.
11 Any such city and any such school district in any county having
12 adopted the system provided by this act may, in any year notify
13 the Tax Claim Bureau on or before the first day of May of the
14 year that pursuant to a resolution of the city council, or of
15 the board of directors, the city or school district, as the case
16 may be, has resolved to collect its delinquent taxes on property
17 under and in accordance with the provisions of this act, and
18 thereafter the city's or school district's delinquent taxes
19 shall be collected only under and in accordance with the
20 provisions of this act: [Provided further, That this act shall
21 not apply in any county of the second class unless the county
22 commissioners have adopted the system provided by this act for
23 the collection of its delinquent taxes and such county in any
24 year, by resolution adopted by the county commissioners during
25 the month of January, elects to collect its delinquent taxes on
26 property and those of other taxing districts under the return
27 system under and in accordance with the provisions of this act:
28 Provided, however, That this exemption shall only be available
29 for a six year period immediately following January 1, 1976:]
30 Provided, further, That any county of the fourth class which has
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1 not previously held a tax sale pursuant to this act may, by
2 resolution adopted by its commissioners, be exempt from
3 collecting its delinquent taxes pursuant to the provisions of
4 this act: Provided, however, That this exemption shall only be
5 available for a three year period immediately following January
6 1, 1976 and the county commissioners shall by resolution,
7 provide for the collection of delinquent taxes during this
8 interim.
9 Section 3. Section 201 of the act, amended December 14, 1967
10 (P.L.849, No.370), is amended to read:
11 Section 201. Creation of Bureaus.--A Tax Claim Bureau is
12 hereby created in each of the counties hereinafter enumerated as
13 follows:
14 (a) In counties of the [second,] second A, third, fourth,
15 fifth, sixth, seventh and eighth classes in the office of the
16 county commissioners.
17 Section 4. Section 202 of the act, subsection (a) amended
18 July 3, 1974 (P.L.451, No.157), is amended to read:
19 Section 202. Appointment and Compensation of Personnel.--
20 (a) In counties of the [second,] second A, third, fourth,
21 fifth, sixth, seventh and eighth classes, the county
22 commissioners shall have direct supervision and control of the
23 bureau, and shall have power to appoint a director and such
24 employes and assistants as may be necessary to properly
25 administer the affairs of the bureau, but the number and
26 compensation of such employes, including the compensation of the
27 director, shall be fixed by the salary board of the county in
28 those counties where there is a salary board, and in all other
29 counties by the county commissioners. Such compensation shall be
30 paid by the county from county funds.
19810H1336B1486 - 5 -
1 County employes or the county treasurer may be assigned by
2 the county commissioners to act as the director or to other
3 duties in the bureau.
4 (b) The county solicitor shall be the legal advisor and
5 counsel to the bureau. The solicitor may appoint such assistant
6 solicitors at such salaries as shall be allowed by the salary
7 board.
8 Section 5. Section 203 of the act, amended December 14, 1967
9 (P.L.849, No.370), is amended to read:
10 Section 203. Bonds.--The county commissioners of each county
11 of the [second,] second A, third, fourth, fifth, sixth, seventh
12 and eighth classes shall have power to require the director of
13 the bureau of the county and such employes and assistants of the
14 bureau, as may by them be designated, to give bonds to the
15 Commonwealth for the use of the taxing districts, whose
16 delinquent real estate tax claims are administered through such
17 bureau, and for the use of any other person having a claim by
18 reason of any act of such director, employes or assistants in
19 such penal sum as the county commissioners shall fix,
20 conditioned for the faithful performance of the duties of their
21 office or public position and a strict accounting and payment
22 over of all moneys collected or received by them under the
23 provisions of this act. The cost of such bonds shall be paid by
24 the county.
25 Section 6. Subsection (a) of section 306 of the act, amended
26 July 10, 1980 (No.98), is amended to read:
27 Section 306. Return of Property and Delinquent Taxes;
28 Interest; Settlements by Tax Collectors.--
29 (a) It shall be the duty of each receiver or collector of
30 any county, city, borough, town, township, school district or
19810H1336B1486 - 6 -
1 institution district taxes, to make a return to the county
2 bureau on or before the first Monday of [April] May of each
3 year, a list of all properties against which taxes were levied,
4 the whole or any part of which were due and payable in the
5 calendar year immediately preceding which remain unpaid, giving
6 the description of each such property, as it appears in the tax
7 duplicate, together with the amount of such unpaid taxes,
8 penalties and interest due to but not including the first Monday
9 of [April] May of the year of return. Interest shall be charged
10 on taxes so returned from and after the first Monday of [April]
11 May of the year of return at the rate of six per centum (6%) per
12 annum.
13 * * *
14 Section 7. This act shall take effect immediately.
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