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§ 1404.1. Automatic revival and priority of tax liens

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 1. The Fiscal Code (Refs & Annos)
Article XIV. Lien of Accounts Due the Commonwealth and Procedure in Case of Nonpayment (Refs & Annos)
72 P.S. § 1404.1
§ 1404.1. Automatic revival and priority of tax liens
All tax liens required to be filed by the Department of Revenue shall continue and shall retain their priority without the necessity of refiling or revival. All tax liens shall have priority to and be fully paid before any other obligation, judgment, claim, lien or estate paid and satisfied out of the judicial sale of the real and personal property with which that property may subsequently become charged or for which that property may subsequently become liable, subject, however, to mortgage or other liens existing and duly recorded at the time the tax lien is recorded, except for the cost of sale and the writ upon which the sale is made and real estate taxes imposed or assessed upon that property.

Credits

1929, April 9, P.L. 343, No. 176, art. XIV, § 1404.1, added 1994, Dec. 12, P.L. 1015, No. 138, § 5, imd. effective.
72 P.S. § 1404.1, PA ST 72 P.S. § 1404.1
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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