Pennsylvania Act 1943-271 — TAX LIENS, VALIDATION

Act text

TAX LIENS, VALIDATION
                  Act of May 26, 1943, P.L. 622, No. 271              Cl. 53
                                  AN ACT

     Providing for the validation and amendment of defective tax
        liens heretofore or hereafter entered of record; repealing
        inconsistent legislation.

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

        Section 1.  Whenever heretofore or hereafter any tax lien is
     or shall be defective by reason of error in the name or names of
     the registered owner or owners thereof, or by reason of the fact
     that the description of the property, the lot number or numbers,
     the name of the development or plan, or the street number set
     forth in the tax lien, as filed, do not conform with each other,
     the taxing authority or any one authorized by law to enter such
     tax lien, shall have the right to file an amended tax lien so
     that the correct name or names of the registered owner or owners
     and the correct description of the property as to lot numbers,
     development or plan or street number shall appear therein, and
     upon the filing of the amended tax lien, such lien is hereby
     declared to be valid to all intents and purposes and such liens
     may be enforced as in the case of liens entered or filed in the
     name or names of the proper registered owner or owners and with
     a correct description of the property: Provided, however, That
     this act shall not apply to any property where tax lien and such
     amended tax lien shall not take priority over any mortgage or
     judgment recorded or entered subsequent to the filing of the
     original tax lien, but previous to the filing of the amended tax
     lien.