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PRIOR PRINTER'S NO. 898
PRINTER'S NO. 1909
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
735
Session of
2017
INTRODUCED BY BREWSTER, FONTANA, ARGALL, RAFFERTY, WARD,
BARTOLOTTA, COSTA, STEFANO AND HUGHES, JUNE 1, 2017
AS AMENDED ON THIRD CONSIDERATION, JUNE 21, 2018
AN ACT
Amending the act of July 7, 1947 (P.L.1368, No.542), entitled
"An act amending, revising and consolidating the laws
relating to delinquent county, city, except of the first and
second class and second class A, borough, town, township,
school district, except of the first class and school
districts within cities of the second class A, and
institution district taxes, providing when, how and upon what
property, and to what extent liens shall be allowed for such
taxes, the return and entering of claims therefor; the
collection and adjudication of such claims, sales of real
property, including seated and unseated lands, subject to the
lien of such tax claims; the disposition of the proceeds
thereof, including State taxes and municipal claims recovered
and the redemption of property; providing for the discharge
and divestiture by certain tax sales of all estates in
property and of mortgages and liens on such property, and the
proceedings therefor; creating a Tax Claim Bureau in each
county, except counties of the first and second class, to act
as agent for taxing districts; defining its powers and
duties, including sales of property, the management of
property taken in sequestration, and the management, sale and
disposition of property heretofore sold to the county
commissioners, taxing districts and trustees at tax sales;
providing a method for the service of process and notices;
imposing duties on taxing districts and their officers and on
tax collectors, and certain expenses on counties and for
their reimbursement by taxing districts; and repealing
existing laws," further providing for the title of the act;
and, in sale of property, providing for optional county
demolition and rehabilitation fund.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
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Section 1. The title of the act of July 7, 1947 (P.L.1368,
No.542), known as the Real Estate Tax Sale Law, is amended to
read:
AN ACT
Amending, revising and consolidating the laws relating to
delinquent county, city, except of the first and second class
and second class A, borough, town, township, school district,
except of the first class and school districts within cities
of the second class A, and institution district taxes,
providing when, how and upon what property, and to what
extent liens shall be allowed for such taxes, the return and
entering of claims therefor; the collection and adjudication
of such claims, sales of real property, including seated and
unseated lands, subject to the lien of such tax claims; the
disposition of the proceeds thereof, including State taxes
and municipal claims recovered and the redemption of
property; providing for the discharge and divestiture by
certain tax sales of all estates in property and of mortgages
and liens on such property, and the proceedings therefor;
creating a Tax Claim Bureau in each county, except counties
of the first and second class, to act as agent for taxing
districts; defining its powers and duties, including sales of
property, the management of property taken in sequestration,
and the management, sale and disposition of property
heretofore sold to the county commissioners, taxing districts
and trustees at tax sales; providing a method for the service
of process and notices; imposing duties on taxing districts
and their officers and on tax collectors, and certain
expenses on counties and for their reimbursement by taxing
districts; providing for an optional county demolition and
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rehabilitation fund in each county; and repealing existing
laws.
Section 2. The act is amended by adding a section to read:
Section 631. Optional County Demolition and Rehabilitation
Fund.--(a) A county of the first, second, second class A,
third, fourth, fifth, sixth, seventh and eighth class and home
rule charter county of these classes that imposes the fee
authorized under subsection (b) shall, by ordinance, establish a
county demolition and rehabilitation fund.
(b) The governing body of a county may, by ordinance, impose
a fee not to exceed ten per centum (10%) of the assessed price
of a property being sold for delinquent taxes PURCHASE PRICE
PAID FOR PROPERTY BEING SOLD FOR DELINQUENT TAXES and shall
provide a public notice stating the establishment of the fee and
its per centum rate in accordance with this act or other law .
The bureau , taxing district or other government entity
conducting the sale of the property PURSUANT TO THIS ACT shall
determine the amount of the fee based on the final assessed
price PURCHASE PRICE PAID FOR PROPERTY BEING SOLD FOR DELINQUENT
TAXES and collect it at the time of sale from the buyer as a
condition of conveying title to the property. The fee collected
shall be deposited into a fund established under subsection (a).
(c) An ordinance establishing a fund under subsection (a)
shall include all of the following:
(1) The method of custody, divestiture, disbursement and
application of moneys deposited into the fund consistent with
the laws of this Commonwealth and generally accepted accounting
principles.
(2) The manner of notifying the bureau , taxing district or
any other government entity conducting OF the sale of a property
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PURSUANT TO THIS ACT for delinquent taxes that a fund under
subsection (a) has been established and that the fee imposed
under subsection (b) shall be collected and deposited in
accordance with this section.
(3) The fee imposed under subsection (b) shall apply to the
sale of a property for delinquent taxes conducted in the
calendar year beginning not less than ninety (90) days after the
effective date of the ordinance.
(4) Any other terms and conditions the county deems
reasonable and necessary for operation of a fund established
under subsection (a).
(d) A fund established under subsection (a) may be used
only:
(1) by the county; and
(2) upon approval of the county commissioners or other
governing body, by a not-for-profit or for-profit corporation
that has a contract with the county or a taxing district,
redevelopment authority, land bank or other government entity,
for the demolition or rehabilitation of blighted property
located in the county.
(e) This section shall not apply to a property sold for
delinquent real property taxes to a nonprofit entity, land bank
or government entity.
Section 3. This act shall take effect in 60 days.
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