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§ 5860.315. Claims; dockets; satisfaction and public record lists

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: April 24, 2006

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 4. Local Taxation (Refs & Annos)
Delinquent Taxes in Counties, Cities of Third Class, Boroughs, Etc. (Refs & Annos)
Article III. Lien of Taxes; Filing of Tax Returns; Adjudication
Effective: April 24, 2006
72 P.S. § 5860.315
§ 5860.315. Claims; dockets; satisfaction and public record lists
(a) Every return made to and every claim made up by the bureau and the result of every proceeding thereon, entered in accordance with this act, shall be docketed in appropriate dockets in the office of the bureau suitably indexed and when so entered shall continue the lien of the tax against the property charged with the tax.
When a claim is stricken off or reduced or satisfied by payment or a sale has been held of the property covered by the claim, the director shall cause a note thereof to be made on such docket and index and shall authenticate the same.
(b) In addition, the bureau shall maintain as a public record a list of all properties against which taxes were levied, the whole or any part of which were due and payable in a prior year and which remain unpaid. This list shall describe the property and identify its location, provide the name and last known address, including the zip code of the owner of the property, as determined by the knowledge and information possessed by the bureau, the tax collector for the taxing district that made the return and the county office responsible for making assessment and revisions of taxes, and the amount of unpaid taxes, penalties and interest due, for all years other than the current tax year. If taxes on the list are paid or another settlement had been agreed to or if a tax sale of the property is held, this fact shall be noted on the list.
(c) The bureau may report any nonpayment of taxes, including liens, to one or more consumer reporting agencies, as defined by the Fair Credit Reporting Act (Public Law 91-508, 15 U.S.C. § 1681 et seq.).

Credits

1947, July 7, P.L. 1368, art. III, § 315. Amended 1973, Sept. 27, P.L. 267, No. 74, § 5; 2006, Feb. 21, P.L. 33, No. 12, § 2, effective in 60 days [April 24, 2006].
72 P.S. § 5860.315, PA ST 72 P.S. § 5860.315
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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