Home Table of Contents

§ 5574.5. Adjournment of tax sales; lien of taxes

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)
Collections in General (Refs & Annos)
Abatements, Exonerations, Discounts and Refunds
72 P.S. § 5574.5
§ 5574.5. Adjournment of tax sales; lien of taxes
In order to enable the taxpayer or owner having the right of redemption under a tax sale to receive the full benefits of this act no real property shall be sold for nonpayment of taxes before November first, one thousand nine hundred and forty-one, and any tax sale shall be adjourned or readjourned or right of redemption extended as often as may be necessary for this purpose. If any tax sale is adjourned or readjourned or right of redemption extended after advertisement or sale, no additional advertisement or notice shall be necessary for the adjourned or readjourned sale or right of redemption. No such adjournment or readjournment or redemption, failure to advertise or hold any such tax sale shall invalidate the lien of any tax due and unpaid, or sale had subject to redemption, but the lien of all such taxes shall be fully preserved during the entire installment period herein provided for if the taxpayer avails himself of the privileges or benefits of this act: Provided, however, That in every case where a taxpayer avails himself of the privileges or benefits of this act, the period during which payment of the said delinquent taxes is postponed or continued under this act shall not be included in computing and determining whether or not any right of the tax assessing and levying authority has been barred or lost by reason of the provisions of any statute or statutes now existing or hereafter enacted limiting the right of the said tax levying and assessing authorities to file, preserve or maintain the lien of the said taxes.

Credits

1941, May 1, P.L. 34, § 6.
72 P.S. § 5574.5, PA ST 72 P.S. § 5574.5
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document