Pennsylvania Act 1938-34 (session 1) — ABATING TAX PENALTIES

Act text

ABATING TAX PENALTIES
         Act of Oct. 25, 1938, Special Session 1, P.L. 88, No. 34     Cl. 53
                      Special Session No. 1 of 1938
                               No. 1938-34

                                  AN ACT

     Abating certain tax penalties, interest and costs on city and
        school taxes in cities of the first class and school
        districts of the first class.

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

        Section 1.  All unpaid penalties and interest and all costs
     imposed, but not actually paid out, on paid or unpaid delinquent
     city or school taxes in cities of the first class and in school
     districts of the first class, for the tax year one thousand nine
     hundred and thirty-four and for all previous tax years and the
     unpaid penalties and all costs imposed, but not actually paid
     out, on such taxes for the tax year one thousand nine hundred
     and thirty-five on any parcel or parcels of real estate, shall
     be abated without the necessity of further action on the part of
     the council of such city or by the board of public education of
     such school district, as the case may be, if the following
     provisions are complied with:
        (a)  That all of the unpaid delinquent taxes are paid in four
     equal installments as follows: One-fourth on, or before, the
     thirty-first day of December, one thousand nine hundred and
     thirty-eight; one-fourth on, or before, the thirty-first day of
     December, one thousand nine hundred and thirty-nine; one-fourth
     on, or before, the thirtieth day of June, one thousand nine
     hundred and forty; and the final one-fourth on, or before, the
     thirty-first day of December, one thousand nine hundred and
     forty.
        (b)  The taxes for the year one thousand nine hundred and
     thirty-eight shall be paid on, or before, the thirty-first day
     of December, one thousand nine hundred and thirty-eight, and the
     current taxes for all subsequent years during such installment
     period shall be paid before they become delinquent.
        (c)  In case any taxpayer shall default in the payment of any
     installment of taxes or in the payment of current taxes as
     required by this act, the penalties, interest and costs on the
     installments of such delinquent taxes remaining unpaid shall not
     be abated, but shall remain due and payable as provided by
     existing law.
        Section 2.  Any taxpayer may on, or before, December thirty-
     first, one thousand nine hundred and thirty-eight, pay the
     entire amount of the unpaid delinquent taxes for the year one
     thousand nine hundred and thirty-five and all previous years,
     whereupon the unpaid penalties and interest and all costs
     imposed, but not actually paid out, on such paid or unpaid
     delinquent taxes for the year one thousand nine hundred and
     thirty-four and previous years, and all unpaid penalties and all
     costs imposed, but not actually paid out, on paid or unpaid
     delinquent taxes for the year one thousand nine hundred and
     thirty-five, shall be abated, and all liens filed for such
     delinquent taxes, interest, penalties or costs, or any portion
     thereof, shall be satisfied of record.
        Section 3.  Any taxpayer may, at any time during the
     installment period, pay the balance due on said unpaid
     delinquent taxes provided for in this act: Provided, That at the
     time such payment is made the conditions of section one (a) have
     been complied with: And further provided, That the taxes for the
     then current year have been paid.
        Section 4.  The benefits of this act shall extend and accrue
     to any successful bidder or purchaser at a sheriff's or other
     judicial sale, grantee, transferee, mortgagee or other party in
     interest in the parcel or parcels of real estate against which
     the above-mentioned taxes have been assessed and levied.
        Section 5.  Any taxpayer shall have the right to pay
     delinquent taxes assessed and levied against any parcel of real
     estate and receive the benefits of this act without being
     required to pay the delinquent taxes assessed and levied against
     any other parcel or parcels of real estate.
        Section 6.  The abatement, herein provided for, shall be made
     whether or not liens for such taxes, interest, penalties or
     costs have been filed in the office of the prothonotary, or
     proceedings for the collection of such taxes, interest,
     penalties or costs shall have been instituted in any court of
     such county, and the taxpayer and the real estate shall not be
     liable for the payment of any costs incurred in filing such
     liens or in prosecuting such proceedings.
        Section 7.  Any taxpayer who, on the effective date of this
     act, is making payments on delinquent taxes under the provisions
     of the act of July twenty-second, one thousand nine hundred and
     thirty-six (Pamphlet Laws, sixty-seven), or the act of May
     twenty-sixth, one thousand nine hundred and thirty-seven
     (Pamphlet Laws, eight hundred ninety-three), may secure the
     benefits of this act by making payments on the balance due on
     such delinquent taxes at the times and in the fractional parts
     prescribed herein.