Pennsylvania Act 1895-84 — LAND SOLD AT TAX SALES CLEARED OF TAX LIENS

Act text

LAND SOLD AT TAX SALES CLEARED OF TAX LIENS
                  Act of May 22, 1895, P.L. 111, No. 84               Cl. 53
                                  AN ACT

     Providing for the divestiture of liens of taxes levied or
        assessed against lands sold at judicial sales, and for the
        payment of the same out of the proceeds of such sales.

        WHEREAS, Many persons within this Commonwealth have purchased
     real estate at judicial sales and have afterwards been required
     to pay taxes that were levied against said lands prior to the
     making of such sale and by reason thereof great hardship has
     resulted to many purchasers of such lands;
        And whereas, Uncertainty has existed among sheriffs and other
     officers making such sales whether they should pay taxes out of
     the proceeds in their hands; therefore,

        Section 1.  Tax lien divested by judicial sale
        The lien of all taxes now or hereafter to be levied or
     assessed against any real estate within this Commonwealth shall
     be divested by any judicial sale of such land: Provided, The
     amount of the purchase money shall equal the amount of the said
     taxes.  1895, May 22, P.L. 111, No. 84, Sec. 1.
        Section 2.  Officer to pay taxes out of proceeds of sale
        It is hereby made the duty of any officer having taxes for
     collection against any land advertised to be sold, or of the
     county commissioners before the taxes have been certified for
     collection, to give notice to the officers or person selling any
     such land of the amount of taxes against the same, and the
     officer selling such land shall pay said taxes out of the
     proceeds arising from the sale first after payment of the costs
     of sale.  1895, May 22, P.L. 111, No. 84, Sec. 2.