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§ 11402.3. Tax liens and liability for false returns

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 11 Pa.C.S.A. CitiesEffective: January 25, 2016

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 11 Pa.C.S.A. Cities
Part V. Third Class Cities (Refs & Annos)
Chapter 114. City Treasurer
Effective: January 25, 2016
11 Pa.C.S.A. § 11402.3
Formerly cited as PA ST 53 P.S. § 36402.3Formerly cited as PA ST 53 P.S. § 37537
§ 11402.3. Tax liens and liability for false returns
Currentness
(a) Tax liens.--Upon the settlement of the duplicates of city, county, institution district and school taxes which by law are made a lien on real estate, the city treasurer as tax collector shall make out schedules of the city, county, school or institution district taxes uncollected upon the duplicates, including a brief description of the properties against which the taxes are assessed for the purpose of entering a lien or selling the properties.
(b) Failure to collect.--The failure of the city treasurer to collect the taxes from personal property shall not impair the lien of the taxes or affect any sale made for the collection of the taxes.
(c) False returns.--If the city treasurer makes a willfully false return, the city treasurer shall be liable to any individual injured by the false return.

Credits

2015, Nov. 24, P.L. 242, No. 67, § 1, effective in 60 days [Jan. 25, 2016].
11 Pa.C.S.A. § 11402.3, PA ST 11 Pa.C.S.A. § 11402.3
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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