Home Table of Contents

§ 5860.312. Lien lost if not returned to bureau

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. § 5860.312
§ 5860.312. Lien lost if not returned to bureau
Currentness
Any such claim for taxes, if such taxes were returned to the bureau within the time required by this act, shall remain a lien upon said property until fully paid and satisfied, or until said property shall be sold as provided in this act. If a tax is not returned to the bureau within the time required by this act, its lien on the property shall be wholly lost. But where a tax has not been returned as required by this act, a taxing district may nevertheless proceed, by action in assumpsit, to recover the amount of any taxes due and owing by an owner at any time within six (6) years after the taxes first became due.

Credits

1947, July 7, P.L. 1368, art. III, § 312. Amended 1986, July 3, P.L. 351, No. 81, § 16, effective in 30 days.
72 P.S. § 5860.312, PA ST 72 P.S. § 5860.312
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document