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§ 5860.301. Taxes, a first 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 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. § 5860.301
§ 5860.301. Taxes, a first lien
All taxes which may hereafter be lawfully levied on property in this Commonwealth by any taxing district, and all taxes heretofore lawfully levied by any taxing district on any property, the lien of which has not been lost under existing laws (whether or not a claim has been filed, or return thereof has been made to the county commissioners) shall be and are hereby declared to be a first lien on said property. Such liens shall have priority to and be fully paid and satisfied out of the proceeds of any sale of said property held under the provisions of this act before any mortgage, ground rent, obligation, judgment claim, lien or estate with which the said property may have or shall become charged, or for which it may become liable, save and except only the costs of the sale and of the proceedings upon which it is made, and such tax liens of the Commonwealth of Pennsylvania given priority of payment by section 205 of this act.1

Credits

1947, July 7, P.L. 1368, art. III, § 301. Amended 1951, June 30, P.L. 991, § 1; 1973, Sept. 27, P.L. 266, No. 74, § 3; 1986, July 3, P.L. 351, No. 81, § 7, effective in 30 days.

Footnotes

72 P.S. § 5860.205.
72 P.S. § 5860.301, PA ST 72 P.S. § 5860.301
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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