Municipal claim and tax lien law




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Compiler's Note:    Section 10 of Act 20 of 2003, which amended section 31, provided that the amendment of section 31 shall be retroactive to January 1, 1996.

Section 31.1.   In addition to the remedy prescribed in sections twenty-eight and thirty-one of this act, whenever a claimant in any county of the first class has obtained a judgment upon its tax or municipal claim, it may file its petition in the court in which the proceeding is pending, setting forth the facts necessary to show the right to sell, together with searches or a title insurance policy, showing the state of the record and the ownership of the property, and of all tax and municipal claims, mortgages, ground rents, or other charges on, or estates in, the land, as shown by the official records of the county, or the political subdivision in which the real estate is situate, and thereupon the court shall grant a rule upon all parties thus shown to be interested, to appear and show cause why a decree should not be made that said property be sold, freed and cleared of their respective claims, mortgages, ground rents, charges and estates, and without any right of redemption after such sale. If upon a hearing, thereafter the court is satisfied that service has been made of said rule upon all interested parties in accordance with section 39.2 and that the facts stated in the petition be true, it shall order and decree that said property be sold at a subsequent sheriff's sale at a time to be fixed thereafter by the claimant, at least one year after the date of the decree, clear of all claims, liens, mortgages, ground rents, charges and estates to the highest bidder at such sale, and the proceeds realized therefrom, shall be distributed in accordance with the priority of such claims, liens, mortgages, ground rents, charges and estates, and the purchaser at such sale shall take and forever thereafter have an absolute title to the property sold, free and discharged of all tax and municipal claims, liens, mortgages, ground rents, charges and estates of whatsoever kind, and not thereafter subject to any right of redemption. Advertisement of such sale shall be made and the deed to the purchaser shall be executed, acknowledged and delivered as in other real estate sales by the sheriff: Provided, however, That any person interested may at any time prior to the proposed sale pay all the costs of the proceedings, including a reasonable fee for the necessary title search or title insurance policy to be fixed by the court, and all tax and municipal claims, penalties and interest thereon, charged against the property; whereupon the proceedings on petition shall at once determine, notice of this proviso shall be included with each service and in each publication of the aforesaid rule.

In addition to the remedy prescribed in section 28, whenever a municipality in any county of the second class has obtained a judgment on a tax or municipal claim, it may file its petition in the court in which the proceeding is pending. The petition shall set forth the facts necessary to show the right to sell; a title search or a title insurance policy showing the state of the record and the ownership of the property; and all tax and municipal claims, mortgages, ground rents or other charges on, or estates in, the land as shown by the official records of the county or the political subdivision in which the real estate is situate. The court shall issue a rule upon all parties named in the petition to appear and show cause why a decree shall not be made to sell the property free and clear of all claims, mortgages, ground rents, charges and estates and without any right of redemption after such sale. If, upon a hearing thereafter, the court is satisfied that proper service has been made of said rule on all interested parties in accordance with section 39.2 and that the facts stated in the petition are true, it shall order and decree that the property be sold at a subsequent sheriff's sale at a time fixed by the claimant, clear of all claims, liens, mortgages, ground rents, charges and estates, to the highest bidder at such sale, and the proceeds realized therefrom shall be distributed in accordance with the priority of such claims, liens, mortgages, ground rents, charges and estates, and the purchaser shall take and forever thereafter have an absolute title to the property sold, free and discharged of all tax and municipal claims, liens, mortgages, ground rents, charges and estates of whatsoever kind, and not thereafter subject to any right of redemption. Advertisement of such sale shall be made and the deed to the purchaser shall be executed, acknowledged and delivered as in other real estate sales by the sheriff. An interested person may, at any time prior to the proposed sale, pay all the costs, charges, expenses and fees and attorney fees of the proceedings, including the cost for the title search or title insurance policy, and all tax and municipal claims charged against the property, whereupon the sale proceedings shall at once terminate. Notice of this provision shall be included with each service of the aforesaid rule. In counties of the second class, upon return of the writ upon which the sale was made and if no petition to set aside the sale is pending, the prothonotary shall satisfy all tax claims and municipal claims divested by the judicial sale.

For the purpose of enabling the petitioner in any such proceedings to give the notice required, it may take the testimony of the defendant in the claim, or of any other person whom it may have reason to believe has knowledge of the whereabouts of any of the parties respondent, either by deposition, commission or letters rogatory.

Any claimant shall have the right, and is hereby empowered, to bid and become the purchaser of the property at such sale, and if such purchaser shall be a taxing authority within the county, such property, while held and owned by such taxing authority, shall not be subject to tax claims.

Upon the delivery by the sheriff of a deed for any property sold under the provisions of this section, the judgment upon which such sale was had shall thereupon and forever thereafter be final and conclusive, and the validity thereof shall not be questioned for any cause whatsoever.

(31.1 amended Aug. 14, 2003, P.L.83, No.20)

 

Compiler's Note:    Section 10 of Act 20 of 2003, which amended section 31.1, provided that the amendment of section 31.1 shall be retroactive to January 1, 1996.

Section 31.2.    (a)    In addition to the remedies prescribed in sections 28, 31 and 31.1 of this act, in cities of the first class, whenever a claimant has filed its tax or municipal claim in accordance with the requirements of this act, it may file its petition in the court in which the proceeding is pending, setting forth the facts necessary to show the right to sell, together with searches or a title insurance policy, showing the state of record and the ownership of the property, and of all tax and municipal claims, mortgages, ground rents or other charges on, or estates in, the land, as shown by the official records of the city or county, or the political subdivision in which the real estate is situate, and thereupon the court shall grant a rule upon all parties thus shown to be interested, to appear and show cause why a decree should not be made that the property be sold, freed and cleared of their respective claims, mortgages, ground rents, charges and estates. If upon a hearing, the court is satisfied that service had been made of the rule upon the parties respondent in the manner provided in this act for the service of writs of scire facias to obtain judgments upon tax and municipal claims, and that contemporaneously with the service of the rule on the parties respondent notice of the rule has been published by the claimant in at least one newspaper of general circulation in the county, and in a legal periodical published therein, if any, and that the facts stated in the petition be true, it shall order and decree that the property be sold at a subsequent sheriff's sale at a time to be fixed thereafter by the claimant, clear of all claims, liens, mortgages, ground rents, charges and estates, to the highest bidder at such sale and after payment of the tax or municipal lien the balance of the proceeds realized therefrom, shall be distributed in accordance with the priority of the remaining claims, liens, mortgages, ground rents, charges and estates, and the purchaser at such sale shall take and forever thereafter have, an absolute title to the property sold, free and discharged of all tax and municipal claims, liens, mortgages, ground rents, charges and estates of whatsoever kind, subject only to the right of redemption as provided by law. The date of the sale shall be advertised in at least one newspaper of general circulation in the county and in the legal periodical published therein.

(b)    The deed to the purchaser shall be executed, acknowledged and delivered as in other real estate sales by the sheriff. Deeds for property exposed for any sale under this section shall not be executed, acknowledged and delivered any sooner than thirty days nor later than one hundred and twenty days after the purchaser pays the balance due to the sheriff for any sale held under this section. Any person interested may at any time prior to the proposed sale pay all the costs of the proceedings, including the cost for the title search or title insurance policy, and all tax and municipal claims, penalties and interest thereon, charged against the property whereupon the proceedings on petition shall at once determine. ((b) amended Jan. 29, 1998, P.L.28, No.6)

(b.1)    A city of the first class may, within thirty days of any sale held under this section, petition the court of common pleas to prohibit the transfer of any deed for any property exposed for any sale under this act which is located in that city to any purchaser who is proven to meet any of the criteria set forth in subsection (b.2). ((b.1) added Jan. 29, 1998, P.L.28, No.6)

(b.2)    (1)    The petition of a city of the first class shall allege that the purchaser has over the three years preceding the filing of the petition exhibited a course of conduct which demonstrates that a purchaser permitted an uncorrected housing code violation to continue unabated after being convicted of such violation and:

(i)    failed to maintain property owned by the purchaser in a reasonable manner such that it posed a threat to health, safety or property; or

(ii)    permitted the use of property in an unsafe, illegal or unsanitary manner such that it posed a threat to health, safety or property.

(2)    A person who acts as an agent for a purchaser who sought to avoid the limitations placed on the purchase of property by this section shall be subject to the restrictions imposed by this section.

(3)    Allegations under this subsection shall be proved by a preponderance of the evidence. In ruling on the petition, a court shall consider whether violations were caused by malicious acts of a current non-owner occupant and the control exercised by a purchaser in regard to his ownership interest or rights with other properties.

((b.2) added Jan. 29, 1998, P.L.28, No.6)

(b.3)    A change of name or business status shall not defeat the purpose of this section. ((b.3) added Jan. 29, 1998, P.L.28, No.6)

(b.4)    As used in this section:

"Purchaser" shall mean any individual, partner, limited or general partner, shareholder, trustee, beneficiary, any other individual with any ownership interest or right in a business association, sole proprietorship, partnership, limited partnership, S or C corporation, limited liability company or corporation, trust, business trust or any other business association.

"Uncorrected housing code violation" shall mean any conviction of a violation of the building, housing, property maintenance or fire code which is not remedied within six months of conviction.

"Violation" shall mean any conviction under a building, housing, property maintenance or fire code which posed a threat to health, safety or property, but not a conviction deemed by a court to be de minimis.

((b.4) added Jan. 29, 1998, P.L.28, No.6)

(c)    For the purpose of enabling the petitioner in any proceedings to give the notice required, it may take the testimony of the defendant in the claim, or of any other person whom it may have reason to believe has knowledge of the whereabouts of any of the parties respondent, either by deposition, commission or letters rogatory.

(d)    Any claimant may bid and become the purchaser of the property at such sale, and if such purchaser shall be a taxing authority within the city or county, such property while held and owned by such taxing authority, shall not be subject to tax claims, unless it be redeemed by the former owner or other person having the right to redeem, as provided by law. If, however, a city or county, or a taxing authority within the city or county, shall become the purchaser at said sale, the former owner or other persons, desiring to redeem, shall pay all taxes and municipal claims accrued and chargeable against the property prior to the sale thereof, together with the costs and interest thereon, and also all taxes and claims, whether filed or not, which would have accrued and become chargeable against the property had the same been purchased at the sale by some party other than the city or county, or a taxing authority within the city or county.

(e)    Upon the delivery by the sheriff of a deed for any property sold under the provisions of this section, the judgment upon which such sale was had shall thereupon and forever thereafter be final and conclusive, and the validity thereof shall not be questioned for any cause whatsoever.

(31.2 amended Dec. 14, 1992, P.L.859, No.135)

Compiler's Note:    Section 3 of Act 6 of 1998, which amended section 31.2, provided that the amendment of section 31.2 shall apply to all sales conducted on or after the effective date of Act 6.

Section 31.3.   If with regard to two or more properties a municipality is authorized under section 31, 31.1 or 31.2 to petition the court for the individual sale of each property, free and clear of its respective claims, liens, mortgages, charges and estates, the municipality may join any number of the properties in a single petition, and the court may grant a rule upon all parties shown to be interested in any of the properties to appear and show cause why a decree should not be made that the properties which are the subject of the petition be sold together in one sale, free and clear of their respective claims, mortgages, charges and estates. If upon a hearing thereafter the court is satisfied that service has been made of the rule upon the parties in the manner provided in section 39.2 and that the facts stated in the petition be true, the court shall order and decree, subject to any applicable restrictions and limitations in section 31, 31.1 or 31.2, that the properties be sold together at one sale at a subsequent sheriff's sale day, to be fixed by the court without further advertisement, clear of all claims, liens, mortgages, charges and estates, to the highest bidder at such sale. If a judicial sale of multiple properties is ordered, any party shown to be interested in a particular property may, at any time before the sale, pay the municipality the whole of its claim relating to the particular property, with interest, costs, charges, expenses, fees and attorney fees, whereupon the proceedings on petition with regard to that property shall at once determine. A judicial sale of multiple properties shall not diminish the right of redemption with regard to any particular property that is a part of the sale.

(31.3 added Nov. 29, 2004, P.L.1249, No.163)

Section 32.    (a)    The owner of any property sold under a tax or municipal claim, or his assignees, or any party whose lien or estate has been discharged thereby, may, except as provided in subsection (c) of this section, redeem the same at any time within nine months from the date of the acknowledgment of the sheriff's deed therefor, upon payment of the amount bid at such sale; the cost of drawing, acknowledging, and recording the sheriff's deed; the amount of all taxes and municipal claims, whether not entered as liens, if actually paid; the principal and interest of estates and encumbrances, not discharged by the sale and actually paid; the insurance upon the property, and other charges and necessary expenses of the property, actually paid, less rents or other income therefrom, and a sum equal to interest at the rate of ten per centum per annum thereon, from the time of each of such payments. If both owner and creditor desire to redeem, the owner shall have the right so to do only in case he pays the creditor's claim in full. If more than one creditor desires to redeem, the one who was lowest in lien at the time of sale shall have the prior right, upon payment in full of the claim of the one higher in lien. Within nine months, one who was lower in lien may redeem from one higher in lien who has already redeemed, and the owner may redeem from him; and so on throughout, in each case by paying the claim of the one whose right was higher; and one higher in lien may redeem from one lower in lien, unless his claim is paid; but in each case the right must be exercised within nine months.

(b)    Any person entitled to redeem may present his petition to the proper court, setting forth the facts, and his readiness to pay the redemption money; whereupon the court shall grant a rule to show cause why the purchaser should not reconvey to him the premises sold; and if, upon hearing, the court shall be satisfied of the facts, it shall make the rule absolute, and upon payment being made or tendered, shall enforce it by attachment.

(c)    Notwithstanding any other provision of law to the contrary, in any city, township, borough or incorporated town, there shall be no redemption of vacant property by any person after the date of the acknowledgment of the sheriff's deed therefor. For the purposes of this subsection, property shall be deemed to be "vacant property" unless it was continuously occupied by the same individual or basic family unit as a residence for at least ninety days prior to the date of the sale and continues to be so occupied on the date of the acknowledgment of the sheriff's deed therefor.

(d)    ((d) deleted by amendment).

(32 amended July 15, 2004, P.L.726, No.83)



Compiler's Note:    Section 4 of Act 199 of 1990, which amended section 32, provided that section 32 shall apply to all sheriff's sales conducted on or after the effective date of Act 199.

Section 33.   Any tax or municipal claim filed or to be filed, under the provisions of this act, and any judgment recovered thereon, may be assigned or transferred to a third party, either absolutely or as collateral security for an amount to be determined by the municipality or other assignor. The lien of such tax or municipal claim assigned shall continue as a tax or municipal claim in favor of the assignee. An assignee, upon assignment or reassignment of such tax or municipal claim not originating as a use-plaintiff claim of a nonmunicipality, shall have and enjoy the same rights, privileges and remedies as were held by the assigning municipality to enforce and collect the assigned tax or municipal claim under the provisions of this act or any other laws applicable to the collection and enforcement of tax or municipal claims. A third party, upon assignment or reassignment of a use-plaintiff municipal claim originating with a nonmunicipality, shall have and enjoy the same rights, privileges and remedies as the original holder thereof to enforce and collect the assigned use-plaintiff municipal claim under the provisions of this act and any other laws applicable to the collection and enforcement of use-plaintiff municipal claims. A defendant, upon the assignment or reassignment of such tax, municipal claim or use-plaintiff municipal claim to a third party, shall have and enjoy the same rights and defenses under the provisions of this act and any other laws applicable to the collection and enforcement of taxes, tax claims, municipal claims and use-plaintiff municipal claims against the assignee that the defendant held against the assignor.

Where the tax or municipal claim has been paid in full by one of several defendants therein, whether originally named as such or allowed to intervene and defend, it shall be satisfied of record as to him, and marked to his use as against the other defendants, pro rata, according to their respective interests in the property bound by the claim.

(33 amended Aug. 14, 2003, P.L.83, No.20)

 

Compiler's Note:    Section 10 of Act 20 of 2003, which amended section 33, provided that the amendment of section 33 shall be retroactive to January 1, 1996.

Section 34.   Any claim, petition, answer, replication, scire facias, affidavit of defense, or other paper filed of record, may be amended, from time to time, by agreement of the parties, or by leave of the court upon petition for that purpose, under oath or affirmation, setting forth the amendment desired, that the averments therein contained are true in fact, and that by mistake they were omitted from or wrongfully stated in the particulars as to which amendment is desired. Such amendments shall be of right, saving intervening rights, except that no amendment of the claim shall be allowed, after the time for its filing has expired, which undertakes to substitute an entirely different property from that originally described in the claim, but the description of the property may be amended so as to be made more accurate, as in other cases of amendment.

The court may, for cause shown and filed of record, enlarge the time for filing the affidavit of defense, answer or replication, for issuing a scire facias or for entering security, by rule or special or standing order; and any judgment by default may be opened by the court, upon cause shown by intervenors or other defendants, as in other cases; but no enlargement of the time for issuing a scire facias shall extend the same beyond the time herein provided for preserving or retaining the lien thereof.

Section 35.   Any rule granted under the provisions of this act may be made returnable at such time as the court may direct, either therein or by rule of court, or by special or standing order. All petitions, answers, and replications shall be under oath or affirmation. Answers must be filed and served within fifteen days after service of the petition, and rules and replications must be filed within fifteen days after service of the last of the answers. Replications must be confined to a reply to new matter set forth in the answers.

The facts averred by either party, and not denied in the answer or replication of the other, shall be taken as true in all subsequent proceedings in the cause, without the necessity for proof thereof, unless amended as herein set forth. Any fact necessarily found by the court in finally determining a rule shall also be taken as true in all subsequent proceedings in the cause, without the necessity for proof thereof, unless either party, by writing filed and served at least ten days prior to the time fixed for trial, requires that it be submitted to the jury.

Section 36.    Unless otherwise herein provided, all notices, petitions, and rules shall be served upon counsel for the parties interested or upon the parties themselves in the manner bills in equity are served, or upon the owner by leaving a copy with the party in possession of the real estate, or, in default of service in any of the methods stated, then in such manner as the court shall direct.

Section 37.    Whenever security is required to be given in accordance with the provisions of this act, it may be approved by the prothonotary, subject to an appeal to the court as in other cases. If thereafter the security be found to be insufficient, new security may be required within a given time, in default of the entry of which the cause may proceed with the same effect as if none had been given, the sureties, however, remaining liable. By agreement of the parties, or upon approval by the court after notice, new security may be entered in lieu of that originally taken, and an exonerator entered on the first bond, or the security given may be limited to a particular property if clear of incumbrances, and, if also, the security be entered as a lien upon said property.

Section 38.    In cases where there is a use-plaintiff, if the claim shall be paid or otherwise satisfied or discharged at any time before or after filing, it shall be the duty of the use-plaintiff, or his legal representatives, at the request of the owner, or of any other person interested, by a statement, in writing, showing how the claim was paid, satisfied, or discharged, and on the payment of costs, if any be due, to enter satisfaction on the record of such claim. In such cases a refusal to satisfy the claim for a period of sixty days after notice so to do, served upon the use-plaintiff or his agent or attorney, shall subject such use-plaintiff to a suit, as for penalty, at the hands of the party aggrieved, in such sum as the jury shall determine to be just but not exceeding the amount of the claim.

Section 39.    (39 repealed Apr. 28, 1978, P.L.202, No.53)

Section 39.1.    (a)    Any owner of real property located within a city of the first class, any mortgagee thereof or any person having a lien or claim thereon or interest therein shall register a notice of interest with the department of the city of the first class responsible for collection of tax and municipal claims stating his name, residence and mailing address and a description of the real property in which the person has an interest. A notice of interest shall not be required for any mortgage or interest otherwise properly recorded in the Office of the Recorder of Deeds provided the document contains a current address sufficient to satisfy the notice requirements of this section. The interested party shall file an amended registration as needed.

(b)    After the completion and filing of a notice of interest, a city of the first class shall serve all petitions, rules and other notices required by this act on those interested parties at the registered address.

(c)    A city of the first class may promulgate regulations for the bulk registration of notices of interest.

(39.1 added Dec. 14, 1992, P.L.858, No.135)

Section 39.2.   (a)   In cities of the first class, notice of a rule to show cause why a property should not be sold free and clear of all encumbrances issued by a court pursuant to a petition filed by a claimant under section 31.2 of this act shall be served by the claimant upon owners, mortgagees, holders of ground rents, liens and charges or estates of whatsoever kind as follows:

(1)   By posting a true and correct copy of the petition and rule on the most public part of the property;

(2)   By mailing by first class mail to the address registered by any interested party pursuant to section 39.1 of this act a true and correct copy of the petition and rule; and

(3)   By reviewing a title search, title insurance policy or tax information certificate that identifies interested parties of record who have not registered their addresses pursuant to section 39.1 of this act, the city shall mail by first class mail and either by certified mail, return receipt requested, or by registered mail to such addresses as appear on the respective records relating to the premises a true and correct copy of the petition and rule.

Service of notice pursuant to this section shall be deemed accomplished on the date of mailing. The city shall file an affidavit of service with the court prior to seeking a decree ordering the sale of the premises.

((a) amended Aug. 14, 2003, P.L.83, No.20)

(a.1)   In counties of the second class and municipalities therein, notice of a rule to show cause why a property should not be sold free and clear of all liens and encumbrances issued by a court pursuant to a petition filed by a claimant under sections 28 and 31.1 of this act shall be served by the claimant upon owners, mortgagees, holders of ground rents, liens and charges or estates of whatsoever kind as follows:

(1)   By posting a true and correct copy of the petition and rule on the most public part of the property.

(2)   By reviewing a title search, title insurance policy or tax information certificate that identifies interested parties of record, the county or municipality shall mail by first class mail and either by certified mail, return receipt requested, or by certificate of mailing to such addresses as appear on the respective records relating to the premises a true and correct copy of the petition and rule. Notice pursuant to this section shall be deemed accomplished on the date of mailing. The county or municipality shall file an affidavit of service with the court prior to seeking a decree ordering the sale of the premises.

((a.1) added Aug. 14, 2003, P.L.83, No.20)

(b)   No party whose interest did not appear on a title search, title insurance policy or tax information certificate or who failed to accurately register his interest and address pursuant to section 39.1 of this act shall have standing to complain of improper notice if the city shall have complied with subsection (a) of this section. This provision shall not apply if the mortgage or interest was otherwise properly recorded in the Office of the Recorder of Deeds and the document contains a current address sufficient to satisfy the notice requirements of this section. Notwithstanding any other requirement set forth in this act or any other law to the contrary, the notice required by subsection (a) of this section shall constitute the only notice required before a court may enter a decree ordering a tax sale.

(b.1)   No party whose interest did not appear on a title search or title insurance policy, because of the party's failure to record or properly record its interest, shall have standing to complain of improper notice if the county or municipality shall have complied with subsection (a.1). This provision shall not apply if the mortgage or interest was otherwise properly recorded in the Office of the Recorder of Deeds and the document contains a current address sufficient to satisfy the notice requirements of this section. Notwithstanding any other requirement set forth by subsection (a.1), notice thereunder shall constitute the only notice required before a court may enter a decree ordering a tax sale free and clear of liens. ((b.1) added Aug. 14, 2003, P.L.83, No.20)

(c)   Notice of the court's decree ordering a tax sale, together with the time, place and date of the sale, shall be served by first class mail on all parties served with the petition and rule, on any parties whose interest appeared of record after the filing of the petition but before the court's decree and on any creditor who has obtained judgment against the owner of the premises prior to the date of the decree. The city shall file an affidavit of service of these notices prior to the date of the sale.

(d)   Except in cities of the first class, in sales pursuant to a petition filed by a claimant under section 31.1, notice of the court's decree ordering a tax sale, together with the time, place and date of the sale, shall be served along with the notice of sheriff's sale and shall be provided to all parties entitled to receive notice pursuant to Pa.R.C.P. No.3129.1 (relating to sale of real property; notice; affidavit). ((d) added Aug. 14, 2003, P.L.83, No.20)

(e)   Except in cities of the first class, in sales pursuant to a petition filed by a claimant under section 28, notice of the court's decree ordering a sale, together with the time, place and date of the sale, shall be served by first class mail upon all parties who receive notice pursuant to Pa.R.C.P. No.3129.1 prior to the initial sale. Notice under this section shall be provided no later than seven days prior to the continued sale. ((e) added Aug. 14, 2003, P.L.83, No.20)

(39.2 amended Feb. 7, 1996, P.L.1, No.1)

 

Compiler's Note:    Section 10 of Act 20 of 2003, which amended section 39.2, provided that the amendment of section 39.2 shall be retroactive to January 1, 1996.

Section 39.3.   All parties wishing to contest the validity of any sale conducted pursuant to section 31.2 of this act, including the sufficiency of any notice, and any party claiming to have an interest in the premises which was not discharged by the sale must file a petition seeking to overturn the sale or to establish the interest within three months of the acknowledgment of the deed to the premises by the sheriff.

(39.3 amended July 15, 2004, P.L.726, No.83)

Section 39.4.   Cities of the first class shall proceed on tax claims after one year of delinquency, unless the owner or an interested party enters into a payment agreement suitable to the claimant. The finance director of the city may preclude the sale of a property on a case-by-case basis if the sale would create an undue hardship on the property owner or occupant.

(39.4 added Dec. 14, 1992, P.L.858, No.135)

Section 39.5.   The tax claim bureaus of the several counties may adopt and use the procedures set forth in this act in addition to the procedures set forth in the act of July 7, 1947 (P.L.1368, No.542), known as the "Real Estate Tax Sale Law."

(39.5 added Aug. 14, 2003, P.L.83, No.20)

Section 40.    This act shall apply only to claims wherein the right to file a lien accrues after the date of its passage, and to tax claims for the years one thousand nine hundred and twenty-one, one thousand nine hundred and twenty-two, and one thousand nine hundred and twenty-three, and to municipal claims heretofore lawfully imposed or assessed within six months before the passage of this act and not liened at the time of its passage; but the rights of other claimants, under existing laws, shall remain unaffected by its passage, and all claims properly filed thereunder are hereby validated: Provided, however, That all tax and municipal claims filed under any prior act of Assembly, or directed to be filed under any such prior act or acts, including the act, approved the fourth day of June, one thousand nine hundred and one (Pamphlet Laws, three hundred and sixty-four), may hereafter be revived, continued, and collected under and according to the procedure and provisions of this act.

Section 41.   Nothing contained in this act shall be construed to repeal or affect the validity of any other acts of Assembly providing other methods or remedies for the collection of taxes and municipal claims. Municipalities and use-claimants shall have and retain the right to proceed to collect such claims by assumpsit, distraint, or under the acts relating to the collection of taxes upon seated and unseated land, or in any other way or by any other method authorized by law, as though this act had not been passed. If any clause, phrase, section, or part of this act, is held to be unconstitutional, it shall not affect the validity of the remaining or other portions of the act.



All acts or parts of acts of Assembly of this Commonwealth, general, special, or local, including those relating to the redemption of property from sheriffs' sales on tax and municipal claims, appertaining to the subject matter covered by this act, and inconsistent herewith, shall be, and the same are hereby, repealed. It being intended that this act shall furnish a complete and exclusive system in itself, so far as relates to tax and municipal claims, except as hereinbefore set forth.   Nothing contained in this act shall be construed to repeal or to affect the validity of the act of Assembly, approved the first day of June, one thousand nine hundred and fifteen (Pamphlet Laws, six hundred and sixty), entitled "An act to amend an act, approved the twenty-first day of May, one thousand nine hundred and thirteen, entitled 'An act providing for the return of taxes on seated land in counties, poor districts, boroughs, incorporated towns, and townships, for county, poor, borough, town, or township taxes, respectively, and providing for the sale of such lands for taxes,' so as to include school taxes."
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