§ 5860.309. Contents of claims entered
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: April 24, 2006
Effective: April 24, 2006
72 P.S. § 5860.309
§ 5860.309. Contents of claims entered
All claims for taxes returned, made up as a claim and entered in the claim docket in the bureau shall set forth:
(b) Except when the owner of the property is unknown and has been unknown for a period of not less than five years, the name of the owner and the owner's last known address, including the zip code by virtue of the knowledge and information possessed by the bureau, by the tax collector for the taxing district making the return and by the county office responsible for assessments and revisions of taxes, of the property against which it is filed,
(c) A description of the property against which the claim is filed sufficient to identify the same. A description of the property shall be deemed sufficient if it contains (1) a reference to a record of a deed or other instrument of conveyance which describes the property, or (2) a reference to the number or number and block of the property in a plan, recorded in the office of the recorder of deeds of the county, and the record of such plan, or (3) a reference to the number on any lot and block plan officially adopted by a taxing district, or (4) a statement of the street and number of the property as officially designated by public authorities of a taxing district as of the time the property was assessed, or (5) where the property is not identified by reference to the record of a deed, or other instrument of conveyance, and may not be identified by street and number, or by recorded plan, or by a lot and block plan, a statement of the approximate acreage of the property and the name of at least one (1) owner of adjoining property, if such statement is accompanied by information showing the character of and use to which the property is devoted, as for instance “dwelling and lot,” “vacant lot,” “vacant land” or “hotel, restaurant, apartment house, office building, bank building, manufacturing plant, industrial plant and the lands belonging thereto,” or “farm and the buildings thereon,” or “plant nursery and buildings thereon,” or “forest or woodland,” or “wasteland,” or “coal, oil or other mineral severed from the surface,” etc., or intelligible abbreviations thereof. A variation in the description of the property given in the claim filed from that shown on the assessment for tax purposes shall not constitute an irregularity and shall not invalidate the claim. The aforesaid description shall not be deemed exclusive.
Said claim shall be entered in the office of the bureau in the proper claim docket and be signed by or have stamped thereon a facsimile signature of the director.
Credits
1947, July 7, P.L. 1368, No. 542, art. III, § 309. Amended 1961, Sept. 15, P.L. 1334, § 3; 1986, July 3, P.L. 351, No. 81, § 14, effective in 30 days; 2006, Feb. 21, P.L. 33, No. 12, § 1, effective in 60 days [April 24, 2006].
72 P.S. § 5860.309, PA ST 72 P.S. § 5860.309
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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