Pennsylvania Act 1943-170 — REQUIRING CERTAIN TAXES IN COUNTIES OF THE FIRST CLASS TO BE STRICKEN

Act text

REQUIRING CERTAIN TAXES IN COUNTIES OF THE FIRST CLASS TO BE STRICKEN
                  Act of May 21, 1943, P.L. 368, No. 170              Cl. 53
                                  AN ACT

     Requiring certain taxes of the political subdivisions in
        counties of the first class to be stricken from the records;
        prohibiting such taxes from being included in the computation
        of the solvent debts of such political subdivisions;
        providing for the collection thereof.

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

        Section 1.  Whenever the receiver or collector of taxes in
     any county of the first class shall ascertain that the lien upon
     real estate of any tax levied for county, city, school,
     institution or poor purposes, has been discharged by operation
     of law, and that such real estate has changed ownership since
     the date of the levy of the tax, it shall be the duty of such
     receiver or collector of taxes to strike such tax or taxes from
     his records.
        Section 2.  The receiver or collector of taxes shall prepare
     a list of such tax or taxes thus stricken from his records and
     send it to the taxing authorities and officers in whose
     possession a record of such tax or taxes may be, together with a
     notice of his action.
        Section 3.  Upon receipt of the notice from the receiver or
     collector of taxes by the taxing authorities and officers in
     whose possession a record of the tax or taxes may be, it shall
     be their duty to strike such tax or taxes from their records.
        Section 4.  The amount of the tax or taxes thus stricken from
     the records shall not thereafter be used in computing the
     solvent debts of such county, city, school, institution or poor
     district.
        Section 5.  Nothing contained in this act shall be construed
     as repealing or changing the existing laws relating to the
     collection of such tax or taxes, and in any action instituted
     for collection of such tax or taxes, the list of such tax or
     taxes prepared by the receiver or collector of taxes, or a
     certified copy thereof, shall be prima facie evidence of the
     liability of the party who was the owner or registered owner of
     the property at the time the levy of such tax or taxes was made.
        Section 6.  The act, approved the ninth day of June, one
     thousand nine hundred and thirty-nine (Pamphlet Laws, three
     hundred twenty-two), entitled "An act requiring certain taxes of
     the political subdivisions in counties of the first class to be
     stricken from the records, and prohibiting such taxes from being
     included in the computation of the solvent debts of such
     political subdivisions," and all other acts and parts of acts,
     general, local or special, inconsistent with this act, are
     hereby repealed.
        Section 7.  This act shall become effective immediately upon
     final enactment.