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§ 5860.304. Tax liens and municipal claims divested by sale

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

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
72 P.S. § 5860.304
§ 5860.304. Tax liens and municipal claims divested by sale
Currentness
The lien of all taxes and municipal claims now or hereafter imposed, levied or assessed against any property and included in the upset price shall be divested by any upset sale of such property under the provisions of this act, if the amount of the purchase money shall be at least equal to the amount of tax liens of the Commonwealth having priority under section 205,1 the amount of all taxes due on such property, the amount of all municipal claims certified to the bureau under section 6052 and costs of sale.

Credits

1947, July 7, P.L. 1368, art. III, § 304. Amended 1951, June 30, P.L. 991, § 1; 1955, May 6, P.L. 40, § 2; 1973, Sept. 27, P.L. 266, No. 74, § 4; 1986, July 3, P.L. 351, No. 81, § 10, effective in 30 days.

Footnotes

1
72 P.S. § 5860.205.
2
72 P.S. § 5860.605.
72 P.S. § 5860.304, PA ST 72 P.S. § 5860.304
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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