Pennsylvania Act 1932-57 (session 1) — DELINQUENT TAXES, COLLECTION IN INSTALLMENTS

Act text

DELINQUENT TAXES, COLLECTION IN INSTALLMENTS
        Act of Aug. 26, 1932, Special Session 1, P.L. 101, No. 57     Cl. 53
                      Special Session No. 1 of 1932
                               No. 1932-57

                                  AN ACT

     Authorizing collectors of delinquent taxes, except in cities of
        the first class, to accept payments of delinquent taxes or
        water-rents or rates in installments.

        Section 1.  Be it enacted, &c., That the collector of taxes,
     collector of delinquent taxes, constable, or delinquent tax
     collector, or other official authorized to collect delinquent
     taxes under the provisions of existing general or special
     legislation, during the period in which he is authorized to
     collect the delinquent taxes of any county, city, except a city
     of the first class, and of any borough, incorporated district,
     township, poor district or school district, shall have the
     power, at the request of any taxpayer, to accept payment in
     installments of delinquent taxes or water-rents or rates, both
     before and after the filing of liens therefor, but he shall not
     be obliged to accept any installment of less than ten per centum
     (10%) of the face amount of the tax, water-rent or rate when it
     became delinquent. The acceptance of any installment or
     installments by any delinquent tax collector shall not prejudice
     the city, county, borough, incorporated district, township, poor
     district or school district in the collection of any balance
     due, or in any way impair the validity of any lien filed for
     such delinquent taxes, water-rents or rates, or any balance due
     thereon, according to the provisions of any act of Assembly
     applicable thereto, nor shall any penalty be abated or
     diminished because of the acceptance of any such installment or
     installments, but interest on the amount of any installment
     shall cease after the month in which such installment is paid.
        (1 amended May 29, 1941, P.L.52, No.33)