Pennsylvania Act 1938-35 (session 1) — AUTHORIZING COMPROMISE OF DELINQUENT REALTY TAXES

Act text

AUTHORIZING COMPROMISE OF DELINQUENT REALTY TAXES
         Act of Nov. 23, 1938, Special Session 1, P.L. 90, No. 35     Cl. 53
                      Special Session No. 1 of 1938
                               No. 1938-35

                                  AN ACT

     Authorizing the compromise of delinquent taxes on real property
        and the penalties, interest and costs due thereon before a
        tax sale of such real property, and providing the procedure
        in such case.

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

        Section 1.  Whenever taxes levied by any political
     subdivision upon real property have become delinquent and have
     been returned to the county commissioners, or have been entered
     as liens in the office of the prothonotary of any county in the
     Commonwealth, and such delinquent taxes and the penalties,
     interest and costs due thereon exceed, in the opinion of the tax
     levying authorities, the net amount which could be realized at a
     tax sale of such real property upon which the taxes have been
     levied, and, in the opinion of said authorities, is more than
     could be realized by enforced collection against the owner of
     such property, it shall be lawful for the tax levying
     authorities, or any of them, if the court of common pleas of the
     county, in which such real property is situated, shall first
     have consented thereto, to accept in compromise of such
     delinquent taxes, penalties, interest and costs any sum less
     than the whole amount due, and to enter satisfaction of all such
     taxes on the record.
        Section 2.  Upon the presentation of the petition of any tax
     levying authority to the court of common pleas of the county,
     setting forth a description of the real property on which such
     taxes are delinquent, the amount of delinquent taxes, penalties,
     interest and costs due, segregated by years, showing also the
     total amount due to each taxing district, the amount offered in
     compromise thereof, the division of the compromise settlement
     between the taxing districts interested, and such other
     information as may be deemed of information to the court, the
     court shall fix a day, not more than ten days thereafter, for a
     hearing thereon. At least five days' notice of such hearing
     shall be given to each taxing authority having an interest in
     such delinquent taxes.
        Section 3.  If, after such hearing, the court is satisfied
     that the proposed compromise is proper and to the advantage of
     the taxing authorities interested, or any of them, and that it
     will enable the owner to keep such real property productive, it
     shall enter a decree approving such compromise settlement with
     such petitioning tax authority and any other tax authority
     desiring to join in such settlement, or such other settlement as
     the court may find proper and just. The proceeds of such
     compromise shall be distributed to the respective taxing
     authorities in proportion to their claims.
        Section 4.  Nothing contained in this act shall be construed
     as authorizing a compromise of taxes of any taxing district
     which has issued bonds or other obligations against such
     delinquent tax, but in such cases the delinquent taxes of other
     taxing districts may nevertheless be compromised in accordance
     with this act.
        Section 5.  All acts and parts of acts inconsistent with this
     act are hereby repealed.