Pennsylvania Act 1937-560 — RELATED TO TAXATION; REVIVAL OF TAX LIENS BY COUNTIES

Act text

RELATED TO TAXATION; REVIVAL OF TAX LIENS BY COUNTIES
                 Act of Jul. 2, 1937, P.L. 2750, No. 560              Cl. 53
                                  AN ACT

     To authorize counties to file suggestions for revival of certain
        tax liens; to revive such liens where more than five years
        have elapsed since said liens were filed or revived; and
        providing for the revival and collection of such liens.

        Section 1.  Be it enacted, &c., That whenever any county has
     heretofore filed, in the office of the prothonotary of the
     proper county, any tax lien or tax liens, and the said county
     has not, within the period of five years after the date on which
     any such tax lien was filed or last revived, filed a suggestion
     of nonpayment and an averment of default to revive the same,
     then, in any such case, any such county may, within six months
     after the final enactment of this act, file a suggestion of
     nonpayment and an averment of default on any such tax lien for
     the revival thereof; and such suggestion of nonpayment, and
     averment of default so entered, shall constitute a valid revival
     of such lien, and be a lien upon the real estate upon which it
     was a lien at the time the lien was first filed, and said lien
     may be revived or further revived and collected as other tax
     liens are revived and collected: Provided, however, That any
     such lien shall not reattach against any real estate transferred
     to any purchaser during the time when the lien of any such tax
     lien was not revived, nor shall any such lien so revived impair
     or affect the priority of the lien of any mortgage or other lien
     which gained priority during the time such lien was not revived.
        This act shall become effective immediately upon its final
     enactment.