Pennsylvania Act 1939-32 — VALIDATING COUNTY TREASURERS' SALES FOR DELINQUENT TAXES

Act text

VALIDATING COUNTY TREASURERS' SALES FOR DELINQUENT TAXES
                   Act of May 1, 1939, P.L. 39, No. 32                Cl. 68
                                  AN ACT

     Validating county treasurers' sales for delinquent taxes, when
        the reports and returns of such sales were made to the court
        of common pleas, and the deeds thereto were executed and
        acknowledged by an attache of the office of the county
        treasurer and not by the county treasurer as required by law.

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

        Section 1.  Whenever, heretofore, any land has been sold by
     the county treasurer of any county for the purpose of securing
     the payment of delinquent taxes which were assessed and levied
     against such land, and the report and return of such sale was
     made to the court of common pleas of the county and the deed to
     the purchaser of such land was executed and acknowledged by an
     attache of the office of the county treasurer as chief deputy
     treasurer of such county, and not by the treasurer of the county
     as required by law, such sale shall not be invalidated, after
     the same has been confirmed by the court, by reason of such
     defect, even in counties where there was no lawful authority for
     a deputy county treasurer at the time of such actions, if, in
     all other respects, the laws relating to the holding of such
     sale were fully complied with; and all such treasurers' sales
     are hereby ratified, confirmed, and validated, and the title to
     any such land, purchased by any person or by the county
     commissioners of any county at such treasurers' sale, and the
     deed, so executed and acknowledged to such purchaser, is hereby
     declared to be as valid as if such defect or error in making the
     aforesaid report and return had not been made.
        Section 2.  This act shall become effective immediately upon
     final enactment.