Pennsylvania Act 1949-145 — TAX CLAIMS; FILING OF

Act text

TAX CLAIMS; FILING OF
                 Act of Apr. 20, 1949, P.L. 647, No. 145              Cl. 53
                                  AN ACT

     To authorize counties, cities, boroughs, incorporated towns,
        townships, school districts, poor districts and county
        institution districts to file tax and municipal claims not
        filed within the time specified by law; and to amend such
        claims when the property affected is not sufficiently
        described; and to file suggestions of nonpayment and
        averments of default, or to sue out writs of scire facias on
        certain tax or municipal claims; and to revive judgments
        where the lien of such claims or the judgments thereon have
        been lost; and providing for the reinstatement of the liens
        of such claims and judgments.

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

        Section 1.  Whenever any county, city, borough, incorporated
     town, township, school district, poor district, or county
     institution district has heretofore failed to file in the office
     of the prothonotary of the county any tax claim or municipal
     claim assessed against any property within the time limit
     required by law for such filing, whereby the lien of such tax or
     municipal claim is lost, or has heretofore filed any tax claim
     or municipal claim assessed against any property and in such
     claim has described the property against which the claim was
     assessed only by the name of the owner and the distance from a
     given point, or has heretofore filed in the office of the
     prothonotary of the proper county any tax or municipal claim and
     the county, city, borough, incorporated town, township, school
     district, poor district, or county institution district has not,
     within the period of five (5) years after the date on which any
     such claim was filed, sued out a writ of scire facias to reduce
     the same to judgment or has not done so in time, or, in the case
     of a tax or municipal claim has not, within said period of five
     (5) years, filed a suggestion of nonpayment and an averment of
     default, or, whenever any writ of scire facias has been issued,
     to reduce any such claim to judgment and by reason of defense or
     any other court proceedings or by reason of failure to file a
     praecipe on time, judgment has not been entered within the
     period of five (5) years after the date on which such writ was
     issued, or, whenever any such tax or municipal claim has been
     reduced to judgment and the county, city, borough, incorporated
     town, township, school district, poor district, or county
     institution district has not, within the period of five (5)
     years after the date on which such judgment was entered or
     within five (5) years after the date on which such judgment was
     last revived, filed a suggestion of nonpayment and an averment
     of default or sued out a writ of scire facias to revive the
     same, then, in any such case, any such county, city, borough,
     incorporated town, township, school district, poor district, or
     county institution district may, within six (6) months after the
     effective date of this act, file such tax or municipal claim or
     amend such claim so as to properly describe the property against
     which the claim is assessed or issue its praecipe for a writ of
     scire facias on any such tax or municipal claim and proceed to
     judgment in the manner provided by law to obtain judgments upon
     tax or municipal claims, or, in case a writ of scire facias has
     been issued by the same has not been reduced to judgment within
     five (5) years from the date of issuance, issue its praecipe for
     an alias writ of scire facias on any such tax or municipal claim
     and proceed to judgment in the manner provided by law to obtain
     judgments upon tax or municipal claims, or, in the case of a tax
     or municipal claim where no judgment has been entered, file a
     suggestion of nonpayment and an averment of default, or, in case
     judgment has been entered on a tax or municipal claim, either
     file a suggestion of nonpayment and an averment of default or
     issue its praecipe for a writ of scire facias on any such
     judgment and proceed to judgment in the manner provided by law
     to obtain judgments of revival, and such claim or judgment so
     entered or revived shall be a valid claim or judgment and be a
     lien upon the real estate upon which it was a lien at the time
     the claim was filed or the judgment was entered and said claim
     or judgment was entered, and said claim or judgment may be
     revived or further revived and collected as other claims or
     judgments upon tax or municipal claims are revived and
     collected: Provided, however, That the lien of any such claim or
     judgment shall not reattach against any real estate transferred
     to any purchaser before such claim is filed or during the time
     when the lien of any such tax or municipal claim or judgment was
     lost, nor shall the lien of any such claim or judgment impair or
     affect the priority of the lien of any mortgage or other lien
     which gained priority because of the failure of the county,
     city, borough, incorporated town, township, school district,
     poor district, or county institution district to file such
     claim, or to properly describe the property against which the
     claim was assessed, or to sue out the writ of scire facias, or
     file a suggestion of nonpayment and an averment of default
     within the five (5) year period, or was entered of record during
     the time the lien of such tax or municipal claim or judgment was
     lost, nor shall any such lien so revived impair or affect the
     priority of the lien of any mortgage or other lien which was
     entered prior to the tax or municipal claim or which gained
     priority during the time such lien was not revived or was not
     effective.
        Section 2.  The provisions of this act shall become effective
     immediately upon its final enactment.