Home Table of Contents

§ 5574.2. Application of act

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. § 5574.2
§ 5574.2. Application of act
This act shall be construed to apply to all such unpaid taxes, whether or not liens therefor have been filed in the office of the prothonotary of the county, or proceedings for the collection of such taxes have been instituted in any court in said county, or where real property has been sold to any taxing authority coming within the scope of this act at a tax sale or on a tax lien and the period of redemption has not expired, but this act shall not be construed to apply to cases where real property has been sold other than to a taxing authority coming within the scope of this act at a tax sale or on a tax lien and where the period of redemption has not expired. The taxpayer shall be liable for the payment of all costs incurred, except the solicitor's fees, where liens for such taxes have been filed in the office of the prothonotary or proceedings for the collection thereof have been instituted in any court.

Credits

1941, May 1, P.L. 34, § 3.
72 P.S. § 5574.2, PA ST 72 P.S. § 5574.2
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document