Pennsylvania Act 1937-83 — RELATED TO TAXATION; ABATEMENT OF CERTAIN PENALTIES

Act text

RELATED TO TAXATION; ABATEMENT OF CERTAIN PENALTIES
                  Act of Apr. 14, 1937, P.L. 302, No. 83              Cl. 53
                                  AN ACT

     Abating certain tax penalties and interest on county, city
        (except city of the first class), borough, town, township,
        school district (except school district of the first class),
        and poor district taxes; prohibiting the sale of real
        property for the nonpayment of any such taxes for a certain
        period; and preserving certain tax liens, and providing for
        the extension thereof.

        Section 1.  Be it enacted, &c., That all penalties and
     interest imposed on delinquent county, city (except city of the
     first class), borough, town, township, school district (except
     school district of the first class), and poor district taxes,
     for the tax year one thousand nine hundred and thirty-four and
     all previous years, and all penalties imposed on such taxes for
     the tax years one thousand nine hundred and thirty-five and one
     thousand nine hundred and thirty-six, assessed and levied
     against any parcel or parcels of real estate and on delinquent
     poll taxes levied for any of such years, are hereby abated,
     without the necessity of further action by the authority levying
     the tax, if said delinquent taxes are paid as hereinafter
     provided. This section shall not be construed to abate the
     interest accrued on the taxes for the years of one thousand nine
     hundred and thirty-five and one thousand nine hundred and
     thirty-six, but no further interest shall be imposed on such
     taxes after the payment of the first installment as hereafter
     provided, so long as the taxpayer complies with the provisions
     of this act.
        In order to receive the benefits of the installment system of
     payment provided by this act, twenty per centum of the
     delinquent taxes due for the tax year one thousand nine hundred
     and thirty-six and for all previous years and of the accrued
     interest due on the one thousand nine hundred and thirty-five
     and one thousand nine hundred and thirty-six taxes shall be
     paid, on or before the first day of November, one thousand nine
     hundred and thirty-seven; twenty per centum, on or before the
     first day of November, one thousand nine hundred and thirty-
     eight; twenty per centum, on or before the first day of
     November, one thousand nine hundred and thirty-nine; twenty per
     centum, on or before the first day of November, one thousand
     nine hundred and forty; and the final twenty per centum, on or
     before the first day of November, one thousand nine hundred and
     forty-one: And provided, That the respective current taxes on
     such parcel or parcels of real estate and on delinquent poll
     taxes levied for the years subsequent to the year one thousand
     nine hundred and thirty-seven during such installment periods,
     assessed and levied by such taxing authority shall be paid
     before they become delinquent. For the purposes of this act, a
     tax shall be deemed to become delinquent on the date when a
     penalty attaches to the tax. If and whenever any of the said
     current taxes, or any of the said installments, are not paid
     when due and payable as herein provided, then, and in that
     event, there shall become due and payable for such year a sum
     equal to one-fifth of the total amount of the abated penalties
     and interest in addition to the other payments required to be
     paid under this act during that year, which said additional sum
     shall be payable and must be paid at the time the next
     succeeding installment payment becomes due under this act. If
     such additional sum is not so paid, then the total amount of the
     abated penalties and interest, less the aggregate of any such
     additional sums theretofore paid, shall be revived and added to
     the unpaid taxes with the same force and effect as if such
     abated penalties and interest, or portion thereof, had never
     been abated, and the taxpayer shall not thereafter be entitled
     to any further benefits or privileges under this act.
        Section 2.  Any taxpayer, or owner having the right of
     redemption, may anticipate the payment of such delinquent taxes
     for the tax year one thousand nine hundred and thirty-six and
     previous years at any time, on or before November first, one
     thousand nine hundred and thirty-seven by paying the entire
     amount of such delinquent taxes, and interest due on the one
     thousand nine hundred and thirty-five and one thousand nine
     hundred and thirty-six taxes, and receive the benefit of this
     act, and in such cases, payment of the taxes, assessed and
     levied for the year one thousand nine hundred and thirty-seven,
     shall not be required at the time of such payment.
        Section 3.  This act shall be construed to apply to all such
     taxes whether or not liens for such taxes had been returned for
     nonpayment, or have been filed in the office of the prothonotary
     of the county, or proceedings for the collection of such taxes
     have been instituted in any court in said county, or where real
     property has been sold to a county, city, borough, town,
     township, school district or poor district at a tax sale or on a
     tax lien, and the period of redemption has not expired; but this
     act shall not be construed to apply to cases where real property
     has been sold other than to a county, city, borough, town,
     township, school district or poor district at a tax sale or on a
     tax lien, and where the period of redemption has not expired.
     The taxpayer shall be liable for the payment of all costs
     incurred, except the solicitor's fees, where liens for such
     taxes have been returned for nonpayment, or have been filed in
     the office of the prothonotary, or proceedings for the
     collection thereof have been instituted in any court.
        Section 4.  The benefits of this act shall extend to and
     accrue to any successful bidder or purchaser at sheriff's or
     other judicial sale, grantee, transferee, mortgagee, or owner
     having the right of redemption under a tax sale, or other party
     in interest in the parcel or parcels of real estate against
     which the above mentioned taxes have been assessed and levied,
     whether separated or not.
        Section 5.  Any taxpayer, or owner having the right of
     redemption, shall have the right to pay the delinquent taxes,
     assessed and levied against any parcel or parcels of real
     estate, without being required to pay the delinquent taxes
     assessed and levied against any other parcel or parcels of real
     estate in the same ward, district or other municipal
     subdivision.
        The county commissioners of each county may, at their
     discretion, and at the cost of the county, cause to be published
     two times, in not more than two newspapers of general
     circulation throughout the county, a notice to the taxpayers
     giving a synopsis of the terms of this act, setting forth the
     benefits provided by the act, and the necessary conditions
     required by the taxpayers in order to receive the same. Upon
     application either in person or in writing by any taxpayer or
     owner, the tax levying authorities, the tax collector, the
     receiver or receivers of taxes, or the person or persons charged
     with the collection of such delinquent taxes, or the person or
     persons in whose custody the records of such delinquent taxes
     are kept, shall furnish to such delinquent taxpayers or owner a
     statement of the delinquent taxes owed by him to such municipal
     subdivision, showing the face amount, the penalty, if any, the
     interest, if any, and any costs or other charges in detail
     against such real property as shown by the records in his
     custody.
        Every collector of taxes whose duty it is to send to the
     respective taxpayers any notice or statement of their annual
     taxes, shall include in each such notice or statement an
     additional notice of the date when the next installment payment
     is due under the provisions of this act.
        Section 6.  In order to enable the taxpayer, or owner having
     the right of redemption under a tax sale, to receive the full
     benefits of this act, no real property shall be sold for
     nonpayment of taxes before November first, one thousand nine
     hundred and thirty-seven, and any tax sale shall be adjourned or
     readjourned or right of redemption extended as often as may be
     necessary for this purpose. If any tax sale is adjourned or
     readjourned or right of redemption extended after advertisement
     or sale, no additional advertisement or notice shall be
     necessary for the adjourned or readjourned sale or right of
     redemption. No such adjournment or readjournment or redemption,
     failure to advertise or hold any such tax sale shall invalidate
     the lien of any tax due and unpaid or sale had subject to
     redemption, but the lien of all such taxes shall be fully
     preserved during the entire installment period, herein provided
     for, if the taxpayer avails himself of the privileges or
     benefits of this act: Provided, however, That in every case
     where a taxpayer avails himself of the privileges or benefits of
     this act, the period, during which payment of the said
     delinquent taxes is postponed or continued under this act, shall
     not be included in computing and determining whether or not any
     right of the tax assessing and levying authority has been barred
     or lost by reason of the provisions of any statute or statutes
     now existing, or hereafter enacted, limiting the right of the
     said tax levying and assessing authorities to file, preserve or
     maintain the lien of the said taxes.
        Section 7.  The provisions of this act are severable, and if
     any of the provisions hereof are held to be unconstitutional,
     the decision shall not be construed to impair any other
     provision of this act. It is hereby declared as the legislative
     intent that this act would have been adopted had such
     unconstitutional provision not been included herein.
        Section 8.  The act approved the first day of May, one
     thousand nine hundred and thirty-five (Pamphlet Laws, one
     hundred twenty-nine), as amended by the act, approved the
     twenty-second day of June, one thousand nine hundred and thirty-
     five (Pamphlet Laws, four hundred forty-four), and the act,
     approved the fourth day of June, one thousand nine hundred and
     thirty-six (Pamphlet Laws, ten), shall continue in full force
     and effect as to any and all taxpayers who have taken advantage
     of and are not in default in the provisions thereof. All other
     acts and parts of acts, general, local and special, inconsistent
     herewith, be, and the same are hereby, suspended during the time
     this act shall be in effect.
        Section 9.  Nothing in this act shall be so construed as to
     prevent any taxpayer, who has heretofore taken advantage and
     accepted the benefits of any of the acts referred to in section
     eight, and who at the time this act becomes effective has lost
     all future rights, benefits, privileges, and opportunities under
     such act, from taking advantage and receiving the benefits of
     this act in the same manner as if such person had never
     attempted to comply with the provisions of such previous
     abatement act.
        Section 10.  This act shall become effective immediately upon
     final enactment.