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§ 5934. Adjournment and readjournment of tax sales; validation of prior adjournments by county ...

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)
Sale of Lands for Taxes
General Provisions (Refs & Annos)
Adjournment of Sales (Refs & Annos)
72 P.S. § 5934
§ 5934. Adjournment and readjournment of tax sales; validation of prior adjournments by county treasurer
During the years one thousand nine hundred and thirty-five and one thousand nine hundred and thirty-six any county treasurer may adjourn any tax sale of seated or unseated lands for nonpayment of taxes, if the county commissioners of the county have first petitioned the court of common pleas of the county to permit an adjournment or readjournment of a tax sale, and the court has approved such adjournment or readjournment. Any such tax sale so adjourned may thereafter be readjourned, from time to time, in the manner above provided, but in no event shall such adjournment or readjournment be beyond the first day of May, one thousand nine hundred and thirty-seven. Where any such tax sale is so adjourned or readjourned after advertisement, no additional advertisement or notice shall be necessary for such adjourned or readjourned sale.
Where any county treasurer has, prior to the effective date of this act, on his own initiative, or with the consent and approval of the county commissioners, or court, or both, or pursuant to any action by the General Assembly, or pursuant to any order or decree of any court, adjourned or readjourned any tax sale, or for any of the aforesaid reasons has failed to advertise or hold any tax sale, such action, in so adjourning or readjourning, failing to advertise, or hold a tax sale, is hereby ratified, confirmed and made valid; and no such adjournment or readjournment, failure to advertise or hold any such tax sale, shall invalidate the lien of any tax due and unpaid, or any penalty or interest due thereon, but the lien of all such taxes shall be fully preserved until the date fixed for such sale in accordance with this act, or, where said sale was adjourned pursuant to any order or decree of the court, until such date as may be fixed by the county treasurer, but not later than the date hereinbefore fixed, notwithstanding that the period fixed by existing law as the life of such a tax lien has expired.

Credits

1935, Feb. 19, P.L. 3, § 1. Amended 1935, July 18, P.L. 1195, § 1.
72 P.S. § 5934, PA ST 72 P.S. § 5934
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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