Pennsylvania Act 1936-3 (session 1) — RELATED TO TAX; ABATMENT OF TAX PENALTIES ACT 3, P.L.,1936

Act text

RELATED TO TAX; ABATMENT OF TAX PENALTIES ACT 3, P.L.,1936
          Act of Jun. 4, 1936, Special Session 1, P.L. 10, No. 3      Cl. 53
                      Special Session No. 1 of 1936
                                No. 1936-3

                                  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 non-payment 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, assessed and levied against any parcel or
     parcels of real estate, are hereby abated, without the necessity
     of further action by the authority levying the tax, if said
     delinquent taxes are paid as hereinafter provided.
        In order to receive the benefits of this act, the taxes for
     the year one thousand nine hundred and thirty-five and all
     penalties and accrued interest, and twenty per centum of the
     delinquent taxes due for the tax year one thousand nine hundred
     and thirty-four and for all previous years shall be paid on, or
     before, the first day of November, one thousand nine hundred and
     thirty-six; twenty per centum 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; and the final twenty per centum on, or before, the first
     day of November, one thousand nine hundred and forty: And
     provided, That the respective current taxes on such parcel or
     parcels of real estate for the years subsequent to the year one
     thousand nine hundred and thirty-six during such installment
     periods, assessed and levied by such taxing authority, shall be
     paid before they become delinquent during the then current year.
     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 may anticipate the payment of such
     delinquent taxes for the tax year one thousand nine hundred and
     thirty-four and previous years at any time on, or before,
     November first, one thousand nine hundred and thirty-six by
     paying the entire amount of such delinquent 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-six, 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 have been returned for
     non-payment, 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, and the taxpayer shall be liable for the payment of all
     costs incurred in such proceedings, except the solicitor's fees.
        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 other
     party in interest in the parcel or parcels of real estate
     against which the above mentioned taxes have been assessed and
     levied.
        For the purposes of this act, a tax shall be deemed to become
     delinquent on the date when a penalty attaches to the tax.
        Section 5.  Any taxpayer 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.
        Upon application either in person or in writing by any
     taxpayer, 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 taxpayer 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.
        Section 6.  In order to enable the taxpayer to receive the
     full benefits of this act, no real property shall be sold for
     non-payment of taxes before November first, one thousand nine
     hundred and thirty-six, and any tax sale shall be adjourned or
     readjourned as often as may be necessary for this purpose. If
     any tax sale is adjourned or readjourned after advertisement, no
     additional advertisement or notice shall be necessary for the
     adjourned or readjourned sale. No such adjournment or
     readjournment, failure to advertise or hold any such tax sale
     shall invalidate the lien of any tax due and unpaid, 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 6.1.  In every county of the second class, where the
     penalties on certain delinquent taxes have been abated under the
     provisions of this act and where the compensation of the
     delinquent tax collectors, their employes, or the expenses
     incurred by them in the collection of such delinquent taxes have
     heretofore been paid from the penalties attached by law to such
     delinquent taxes, it shall be lawful for such counties, to which
     this act is applicable, to provide, as a part of the maintenance
     and operation of the collection of delinquent taxes upon which
     the penalties have been abated, such moneys as may be necessary
     to compensate the delinquent tax collectors, their employes, and
     such other necessary expenses as may be incurred in the
     collection of such delinquent taxes during any period of time
     prior to the fifteenth day of August, one thousand nine hundred
     and thirty-six, such compensation and expenses to be provided
     for and paid in the same manner as compensation and expenses are
     provided for and paid in other cases by the respective counties
     of the second class.
        (6.1 added July 16, 1936, P.L.50, No.23)
        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 thirty-five (Pamphlet Laws, one hundred
     twenty-nine), as amended by the act, approved the twenty-second
     day of June, one thousand nine hundred thirty-five (Pamphlet
     Laws, four hundred forty-four), 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.  This act shall become effective immediately upon
     final enactment.