Pennsylvania Act 1937-234 — RELATED TO TAXATION; ABATEMENT OF CERTAIN PENALTIES

Act text

RELATED TO TAXATION; ABATEMENT OF CERTAIN PENALTIES
                  Act of May 26, 1937, P.L. 893, No. 234              Cl. 53
                                  AN ACT

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

        Section 1.  Be it enacted, &c., That all penalties, interest,
     and costs imposed, but not actually paid out, on 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
     penalties and costs imposed, but not actually paid out, on such
     taxes for the tax year one thousand nine hundred 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 said respective delinquent taxes are
     paid in four equal installments as follows: one fourth, on or
     before the first day of November, one thousand nine hundred and
     thirty-seven; one fourth, on or before the first day of
     November, one thousand nine hundred and thirty-eight; one
     fourth, on or before the first day of May, one thousand nine
     hundred and thirty-nine; and the final one fourth, on or before
     the first day of November, one thousand nine hundred and thirty-
     nine.
        (b)  The respective current taxes for the 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 in section one of 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 November first,
     one thousand nine hundred and thirty-seven, pay the entire
     amount due on delinquent taxes for the year one thousand nine
     hundred and thirty-five, and all previous years, whereupon the
     penalties, interest, and costs on such delinquent taxes for the
     year one thousand nine hundred and thirty-four, and previous
     years, and penalties and all costs on delinquent taxes for the
     year one thousand nine hundred and thirty-five, shall be abated,
     and all liens filed for delinquent taxes shall be satisfied of
     record.
        Section 3.  Any taxpayer may, at any time during the
     installment period, pay the balance due on said 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 of penalties and interest on such
     taxes shall be made whether or not liens for such taxes have
     been filed in the office of the prothonotary, or proceedings for
     the collection of such taxes 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), 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.
        Section 8.  This act shall become effective immediately upon
     its final enactment.