Pennsylvania Act 1935-356 — REAL ESTATE, REDEMPTION AFTER TAX SALE

Act text

REAL ESTATE, REDEMPTION AFTER TAX SALE
                 Act of Jul. 17, 1935, P.L. 1091, No. 356             Cl. 53
                                  AN ACT

     Relating to the redemption of real estate purchased by counties
        at tax sale.

        Section 1.  Be it enacted, &c., That, in all cases where,
     heretofore or hereafter, real estate shall have been or shall be
     purchased at tax sale by a county, it shall be lawful for the
     county commissioners in their discretion, to permit a redemption
     of said real estate, or part thereof, so long as the title
     thereto remains in the county, notwithstanding the period during
     which the right of redemption existed shall have expired;
     provided all taxes with interest and costs due thereon, but less
     any penalties, shall be paid.
        Section 2.  In all cases where, heretofore or hereafter, real
     estate shall have been or shall be sold to a county at tax sale
     under one assessment, and the said real estate shall have been
     divided into parcels and the title of record to such parcels
     shall have become vested in different owners, the county
     commissioners, so long as title remains in the county, may
     permit the owner to redeem the parcel to which he, or they,
     shall hold title or have an interest of record, by having the
     said parcel assessed in the manner provided by law and by the
     payment of the proportion of all taxes with interest and costs
     due thereon, but less any penalties, as the assessment, so
     placed upon the parcel, shall bear to the assessment upon which
     the sale was had.
        Section 3.  The county commissioners shall have power to
     execute and deliver any deeds necessary to render the
     redemptions authorized by this act effective.
        Section 4.  This act shall become effective immediately upon
     final enactment.