Pennsylvania Act 1959-391 — AUTHORIZING MUNICIPALITIES TO FILE CERTAIN TAX LIENS

Act text

AUTHORIZING MUNICIPALITIES TO FILE CERTAIN TAX LIENS
                 Act of Sep. 23, 1959, P.L. 955, No. 391              Cl. 53
                                  AN ACT

     Authorizing counties, cities, boroughs, incorporated towns,
        townships, school districts, poor districts, county
        institution districts and municipality authorities 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.
        (Title amended June 21, 1963, P.L.177, No.106)

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

        Section 1.  Whenever, heretofore or hereafter, any county,
     city, borough, incorporated town, township, school district,
     poor district, county institution district or municipality
     authority has 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 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 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, county
     institution district or municipality authority has not, within
     the period of five 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 years,
     filed a suggestion of nonpayment and an averment of default; or
     whenever heretofore or hereafter 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 years after the date on which such
     writ was issued; or whenever, heretofore or hereafter, any such
     tax or municipal claim has been reduced to judgment and the
     county, city, borough, incorporated town, township, school
     district, poor district, county institution district or
     municipality authority has not, within the period of five years
     after the date on which such judgment was entered or within five
     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 heretofore or hereafter occurring, any such county,
     city, borough, incorporated town, township, school district,
     poor district, county institution district or municipality
     authority may, at any time 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 but
     the same has not been reduced to judgment within five 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 on 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,
     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, county institution
     district or municipality authority 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 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.
        (1 amended June 21, 1963, P.L.177, No.106)
        Section 2.  This act shall take effect immediately.