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§ 9173. Subordination of lien

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 5. Tax Reform Code of 1971 (Refs & Annos)
Article XXI. Inheritance Tax (Refs & Annos)
Part IX. Collection of Tax
72 P.S. § 9173
§ 9173. Subordination of lien
If real property subject to the lien is mortgaged or leased by a fiduciary who is subject to the jurisdiction of the court and who has given a bond as required by 20 Pa.C.S. (relating to decedents, estates and fiduciaries), or is a corporate fiduciary which need not file bond under 20 Pa.C.S., the lien shall become subject and subordinate to the rights and interests of the mortgagee, lessee or other person so secured.

Credits

1971, March 4, P.L. 6, No. 2, art. XXI, § 2173, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days.
72 P.S. § 9173, PA ST 72 P.S. § 9173
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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