Pennsylvania Act 1947-107 — RELATING TO TAXATION: LIENS UPON REALTY

Act text

RELATING TO TAXATION: LIENS UPON REALTY
                  Act of May 16, 1947, P.L. 268, No. 107              Cl. 53
                                  AN ACT

     Providing that in cities of the first class, in all cases where
        taxes are due and unpaid upon a single tract of land, and it
        is desired to divide such tract into separate parcels, the
        Board of Revision of Taxes may apportion such taxes ratably
        between or among the parcels so divided, and providing that
        upon payment of the taxes and proper costs on any such
        parcel, it shall be released from the lien.

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

        Section 1.  In cities of the first class, in all cases where
     taxes are due and unpaid upon a single tract of land, and it is
     desired to divide such tract into separate parcels, the Board of
     Revision of Taxes is hereby authorized to apportion such taxes
     ratably between or among the parcels so divided. In such cases
     the tax collecting authority shall accept the payment of such
     amount as represents the taxes, penalties and interest due on
     such fixed and described parcel of the larger tract, in the same
     manner, and subject to the same duties relative thereto, as if
     such fixed and described parcel had been assessed as one parcel
     of real estate in the original assessment.
        Section 2.  Upon payment of the taxes and a ratable
     proportion of the costs in any proceeding upon the lien, such
     parcel shall be released from the lien and a notation to that
     effect shall be entered upon the record of the lien proceedings.
        Section 3.  All acts and parts of acts inconsistent with the
     provisions of this act are hereby repealed.