Pennsylvania Act 1933-229 — TAX CLAIMS, COMPROMISE

Act text

TAX CLAIMS, COMPROMISE
                 Act of May 25, 1933, P.L. 1018, No. 229              Cl. 53
                                  AN ACT

     Authorizing the compromise of tax claims on real property
        purchased by the county on county treasurers' sales for
        nonpayment of taxes, and the reconveyance of such property.

        Section 1.  Tax Claims on Property Purchased by County;
     Compromise with Owner
        Whenever the county commissioners of any county have
     heretofore or shall hereafter purchase any real property at any
     county treasurer's sale for nonpayment of taxes under any act of
     Assembly authorizing such sale, and such property has not been
     redeemed or sold by the county as authorized by law, the county
     commissioners, subject to the approval of the court of common
     pleas, may, whether or not the period of redemption has expired,
     agree with the former owner of such property, or his heirs,
     devisees, or anyone, or more of them, to accept, in compromise
     of the amount of the taxes, penalties, interest and costs due,
     any sum less than the whole of such amount so due, whereupon
     either the county commissioners or the person with whom such
     agreement is made may petition the court of common pleas for
     confirmation of such agreement. 1933, May 25, P.L. 1018, Sec.
     1., 1935, July 17, P.L. 1122, Sec. 1.
        Section 2.  Hearing and Notice
        Upon presentation of such petition, the court shall fix a
     day, not more than ten days thereafter, for a hearing thereon.
     At least five days' notice of such hearing shall be given to the
     taxing authorities of each municipal subdivision having tax
     claims against such real estate. 1933, May 25, P.L. 1018, Sec.
     2.
        Section 3.  Approval of Compromise Settlement; Conveyance
        If, after such hearing, the court is satisfied that the
     proposed compromise is proper and to the advantage of the county
     and the other taxing authorities interested, it shall enter a
     decree approving such compromise settlement, or such other
     settlement as the court may find to be proper, and directing a
     conveyance of such property by the county to the former owner,
     or his heirs, upon the payment of the agreed amount and of all
     costs of the proceeding. The proceeds of such compromise shall
     be distributed to the respective taxing authorities in
     proportion to their tax claims. The title conveyed shall be free
     and clear of all tax liens, but shall not discharge any liens
     which would not have been discharged on sale for the taxes.
     1933, May 25, P.L. 1018, Sec. 3.