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PRINTER'S NO. 1461
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1346
Session of
2021
INTRODUCED BY O'NEAL, RYAN, GLEIM, ROWE, MALONEY, STAMBAUGH,
LEWIS, ZIMMERMAN, MOUL, KEEFER AND JOZWIAK, MAY 6, 2021
REFERRED TO COMMITTEE ON FINANCE, MAY 6, 2021
AN ACT
Amending the act of October 11, 1984 (P.L.876, No.171), entitled
"An act establishing a system for the collection of municipal
liens and tax claims in cities of the second class through
the sale of real property encumbered by such liens and
claims; abolishing the office of solicitor for liens for
delinquent taxes, rates, claims and charges in cities of the
second class; authorizing the treasurer to conduct
treasurer's sales and granting the treasurer certain powers
in connection therewith; providing a structure for the
conduct of the sale; setting up a system whereby the
properties at treasurer's sales are acquired, administered,
maintained and resold for the benefit of cojurisdictional
taxing bodies; providing for the redemption of the property
within 90 days of sale; providing a means for establishing
title to real property taken at treasurer's sale; providing
for cooperation among cojurisdictional taxing bodies; and
preserving rights not specifically repealed," in procedure
prior to treasurer's sale, further providing for lien of
claims; and making inconsistent repeals.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 202 of the act of October 11, 1984
(P.L.876, No.171), known as the Second Class City Treasurer's
Sale and Collection Act, is amended to read:
Section 202. Lien of claims.
Tax claims, including water rates and sewage service charges,
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shall be a [first] lien against the property from the date when
they first become due [and shall have priority over]. Tax
claims, including tax liens of the Commonwealth, and any other
claim against the property including mortgages, judgment claims,
liens or other obligations with which the property may have or
shall become charged shall have priority of payment in order of
their priority in time of filing. The only exceptions are costs
taxed as part of the sale under this act [and those tax liens of
the Commonwealth] which shall have priority over [local tax
liens under existing statutes] any other claim against the
property.
Section 2. The following acts and parts of acts are repealed
insofar as they are inconsistent with the amendment of section
202 of the act:
(1) The act of May 22, 1895 (P.L.111, No.84), relating
to land sold at tax sales cleared of tax liens.
(2) Section 1401 of the act of April 9, 1929 (P.L.343,
No.176), known as The Fiscal Code.
(3) Section 4 of the act of May 29, 1931 (P.L.280,
No.132), referred to as the Local Delinquent Tax Return Law.
(4) Section 3 of the act of May 25, 1933 (P.L.1019,
No.230), relating to tax sales of lands purchased by
counties.
(5) Section 4 of the act of June 26, 1939 (P.L.1100,
No.386), relating to sales of realty for tax claim judgment.
(6) The act of March 21, 1945 (P.L.47, No.24), relating
to local tax liens.
Section 3. The amendment of section 202 of the act shall
apply only to claims for which the right to file a lien accrues
after the effective date of this section.
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Section 4. The Secretary of the Commonwealth shall transmit
notice to the Legislative Reference Bureau for publication in
the Pennsylvania Bulletin when the General Assembly has enacted
all of the following:
(1) This act.
(2) An act amending the act of July 7, 1947 (P.L.1368,
No.542), known as the Real Estate Tax Sale Law, to provide
that tax and municipal claims and other claims against a
property, including mortgages, judgment claims, liens or
other obligations with which the property is charged, shall
have priority of payment in order of their priority in time
of filing.
(3) An act amending the act of May 16, 1923 (P.L.207,
No.153), referred to as the Municipal Claim and Tax Lien Law,
to provide that tax and municipal claims and other claims
against a property, including mortgages, judgment claims,
liens or other obligations with which the property is
charged, shall have priority of payment in order of their
priority in time of filing.
Section 5. This act shall take effect as follows:
(1) Section 4 and this section shall take effect
immediately.
(2) The remainder of this act shall take effect upon
publication of the notice under section 4 of this act.
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