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§ 5860.310. Property included in claims

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. § 5860.310
§ 5860.310. Property included in claims
The property described in tax claims shall include the whole property against which the tax was levied. In all cases where a tax is levied on separate and distinct properties as one estate, the taxing district shall, upon request before a claim therefor is entered in the claim docket, apportion the same rateably upon the separate and distinct properties. The bureau to which any such tax has been returned, on proof that the properties were separate and distinct at the time the tax was levied, shall apportion the charge against such properties. When apportioned they shall be treated and considered in all respects as if separate and distinct claims had been entered. Payment and satisfaction of any one portion may be made without prejudice to the claim as against the rest.

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1947, July 7, P.L. 1368, art. III, § 310.
72 P.S. § 5860.310, PA ST 72 P.S. § 5860.310
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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