Pennsylvania Act 1947-115 — VALIDATING COUNTY TREASURER'S SALES

Act text

VALIDATING COUNTY TREASURER'S SALES
                  Act of May 23, 1947, P.L. 276, No. 115              Cl. 53
                                  AN ACT

     Validating county treasurers' sales for delinquent taxes where
        the reports and returns of such sales were not made to the
        court of common pleas and such sales were not confirmed by
        the court.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 1.  Whenever heretofore any land has been sold by the
     county treasurer of any county for the purpose of securing the
     payment of delinquent taxes, which were assessed and levied
     against such land, and the deed to the purchaser of such land
     was properly executed and acknowledged, but the said county
     treasurer failed to make a report and return of such sale to the
     court of common pleas, and failed to publish a notice of such
     report, and the said sale was never confirmed by the court as
     required by law, such sale shall not be invalidated by reason of
     such failure to comply with existing law, if in all other
     respects the laws relating to such sales were fully complied
     with, and all such treasurers' sales are hereby ratified,
     confirmed and validated, and the title to any such land
     purchased by any person or by the county commissioners of any
     county at any such treasurers' sale is hereby declared to be as
     valid as if such failure to make the aforesaid report and return
     and confirmation of such sale had not been made: Provided,
     however, That nothing herein contained shall affect or be
     applicable to any lands so sold for which action at law or
     equity is now pending for the purpose of determining title to
     said lands.
        Section 2.  The provisions of this act shall become effective
     immediately upon final enactment.