Pennsylvania Act 1917-146 — SPLITTING TAXES AMONG JOINT TENANTS

Act text

SPLITTING TAXES AMONG JOINT TENANTS
                  Act of May 24, 1917, P.L. 270, No. 146              Cl. 53
                                  AN ACT

     Authorizing tenants in common and coparceners of land to pay
        their proportionate share of the taxes assessed against the
        land, and providing that the sale thereof for unpaid taxes
        shall not impair or divest the title of those who have paid
        their respective shares of such taxes.

        Section 1.  Be it enacted, &c., That the undivided interest
     of any tenant in common or coparcener of any seated lands in
     this Commonwealth shall not be sold, or title thereto be
     divested by any treasurer's or sheriff's sale, for the failure
     of any of said tenants in common or coparceners to pay their pro
     rata share of the taxes assessed against said land, if such
     tenant in common or coparcener has paid to the proper collector
     of taxes his or her proportionate amount of taxes chargeable
     against such land; and the sale of such lands shall divest and
     pass title to such undivided shares or interest only in such
     land as is held by such persons who have failed or neglected to
     pay their proportionate part of such taxes.
        Section 2.  And any such tenant in common or coparcener shall
     have the right to pay his or her proportionate part of such
     taxes, at any time, before the sale of the land under any lien
     entered in the prothonotary's office or before any treasurer's
     sale, to the prothonotary or county treasurer; and it shall be
     the duty of the prothonotary or county treasurer to receive the
     same for the district levying the tax; and the sale of the
     residue of the shares or interest in such lands, on which the
     taxes remain unpaid, shall in no way affect the right, title, or
     interest of those who have paid their proportionate share of
     such taxes for which the land is sold.