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§ 5511.3. Application of act

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 23, 2020

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 4. Local Taxation (Refs & Annos)
Collections in General (Refs & Annos)
Local Tax Collection Law (Refs & Annos)
Effective: July 23, 2020
72 P.S. § 5511.3
§ 5511.3. Application of act
Currentness
(a) All of the provisions of this act relating to county taxes shall also, without specific reference thereto, relate and apply to county institution district taxes, except in counties of the second class.
(b) All of the provisions of this act shall apply to all taxes covered by the provisions of this act heretofore levied and remaining uncollected, as well as to all such taxes hereafter levied.
(c)(1) Except as provided in clauses (2) and (3), none of the provisions of this act shall apply to any county of the first or second class, city of the first or second class or second class A, or to any school district of the first class, or school district in a city of the second class A.
(2) The provisions of sections 10 and 11 of this act1 shall apply to cities of the second class A.
(3) The provisions of section 10(f) shall apply to school districts of the first class, school districts in cities of the second class A and all other school districts.
(d) The provisions of this act shall not repeal or supply any local or special act.
(e) This act does not include, and shall not be construed to repeal, any provisions of any law providing for the return of uncollected taxes to the county commissioners and the sale of real property bound thereby by the county treasurer or by a city treasurer nor to the entry and enforcement of liens for unpaid taxes.

Credits

1945, May 25, P.L. 1050, § 3. Amended 1982, Dec. 13, P.L. 1201, No. 275, § 2, imd. effective; 2020, July 23, P.L. 699, No. 75, § 1, imd. effective.

Footnotes

1
72 P.S. §§ 5511.10 and 5511.11.
72 P.S. § 5511.3, PA ST 72 P.S. § 5511.3
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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