Pennsylvania Act 1937-63 — FIRST CLASS CITIES DELINQUENT TAXES AGAINST CLAIMS AND ACCOUNTS

Act text

FIRST CLASS CITIES DELINQUENT TAXES AGAINST CLAIMS AND ACCOUNTS
                  Act of Apr. 8, 1937, P.L. 257, No. 63               Cl. 53
                                  AN ACT

     Authorizing cities of the first class to set-off delinquent
        taxes and interest, penalties, and costs due thereon against
        claims and accounts due by such cities; and prescribing the
        powers and duties of the city controller in such cases.

        Section 1.  Be it enacted, &c., That the word "person," as
     used in this act, shall be construed to include any individual,
     association, copartnership, and corporation.
        The phrase "delinquent taxes," as used in this act, shall
     include all delinquent taxes, whether or not liens for such
     taxes have been filed in the office of the prothonotary of the
     county, and shall include also all penalties, interest, and
     costs due on such delinquent taxes.
        Section 2.  The city controller of any city of the first
     class, in auditing the claim or account of any person against
     such city, shall have power in his discretion to inquire of the
     receiver of taxes of the city whether such person is indebted to
     the city for or on account of any delinquent taxes. In any case
     where it shall be found that such person is so indebted to the
     city, the controller shall have power to withhold his approval
     to the payment of such claim or account, in whole or in part,
     until such person shall have entered into an agreement with the
     controller, as hereinafter provided.
        Section 3.  The city controller shall have power to enter
     into such agreements, as he may deem necessary, to assure the
     payment of delinquent taxes by persons having claims or accounts
     against the city, including therein provision for the
     application of moneys due by the city on any such claim or
     account to the payment of such delinquent taxes, and the
     satisfaction of such taxes on the public records, in whole or in
     part. If any person shall, upon demand of the city controller,
     refuse to enter into any such agreement, the city controller
     shall have power to continue to further withhold his approval of
     the payment of such claim or account against the city, or any
     part thereof, and advise such person that the city has a set-off
     against his claim or account, or the part thereof not approved,
     for delinquent taxes, and that payment thereof will be refused
     until such delinquent taxes are paid or provision for their
     payment made.
        Section 4.  All acts and parts of acts inconsistent with this
     act are hereby repealed.
        Section 5.  This act shall become effective immediately upon
     final enactment.