Pennsylvania Act 1887-248 — TAXES ON UNSEATED LANDS, COLLECTION OF

Act text

TAXES ON UNSEATED LANDS, COLLECTION OF
                  Act of Jun. 6, 1887, P.L. 363, No. 248              Cl. 53
                                  AN ACT

     To regulate the collection of taxes on unseated lands.

        Section 1.  Taxes on unseated lands to be paid within the
     year; interest
        After June first, 1888, all taxes levied upon unseated lands,
     within the counties of this Commonwealth, shall be paid by the
     owner or owners of such unseated lands within the year for which
     the same are levied; and in case of the refusal or failure of
     any person or persons, companies or bodies corporate, owner or
     owners of such unseated lands to pay the taxes so levied within
     the year for which the same are levied and collectible, then
     interest at the rate of six per centum per annum is to be
     charged upon the amount of said taxes, or any part thereof,
     remaining due and unpaid from and after the first day of the
     year following that for which said taxes were levied until the
     same has been paid in full, or the land sold as now provided by
     law for the sale of unseated lands: Provided, no interest shall
     be charged upon taxes levied for the years 1886 and 1887.  1887,
     June 6, P.L. 363, Sec. 1.