Pennsylvania Act 1949-249 — TAXES, REAL ESTATE, COLLECTION OF BY SUIT

Act text

TAXES, REAL ESTATE, COLLECTION OF BY SUIT
                  Act of May 9, 1949, P.L. 908, No. 249               Cl. 53
                                  AN ACT

     Relating to collection of taxes on real property, limiting the
        time for commencing suit to enforce personal liability for
        such taxes.

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

        Section 1.  Every suit hereafter brought to enforce personal
     liability of an owner of real property for taxes assessed
     against such real property by any political subdivision shall be
     commenced within five years after the date such taxes become due
     and not thereafter: Provided, however, That actions brought
     under the provisions of subsection (c) of section 21 of the act
     of May 25, 1945 (P.L.1050), known as the "Local Tax Collection
     Law," may be commenced within one year of the discovery of the
     conveyance giving rise to the action without regard to the date
     of the conveyance.
        (1 amended Nov. 22, 1967, P.L.537, No.262)
        Section 2.  All acts and parts of acts inconsistent with the
     provisions of this act are hereby repealed.
        Section 3.  The provisions of this act shall become effective
     on the first day of January, one thousand nine hundred fifty.