Pennsylvania Act 1921-357 — VALIDATING TAX LIENS

Act text

VALIDATING TAX LIENS
                  Act of May 20, 1921, P.L. 992, No. 357              Cl. 53
                                  AN ACT

     To validate tax liens filed in the office of the prothonotary of
        the various counties, since the first day of June, one
        thousand nine hundred and fifteen, under the provisions of an
        act, approved the fourth day of June, one thousand nine
        hundred and one, entitled "An act providing when, how, upon
        what property, and to what extent, liens shall be allowed for
        taxes, and for municipal improvements, and for the removal of
        nuisances; the procedure upon claims filed therefor; the
        methods of preserving such liens and enforcing payment of
        such claims; the effect of judicial sales of the properties
        liened, and the manner of distributing the proceeds of such
        sales," and its supplements and amendments thereto; and
        providing for their collection.

        Section 1.  Be it enacted, &c., That all tax liens heretofore
     filed in the office of the prothonotary of the various counties
     instead of the office of the county commissioners as provided by
     the act of Assembly, approved the first day of June, Anno Domini
     one thousand nine hundred and fifteen (Pamphlet Laws, six
     hundred and sixty), entitled "An act to amend an act, approved
     the twenty-first day of May, Anno Domini one thousand nine
     hundred and thirteen, entitled 'An act providing for the return
     of taxes on seated lands in counties, poor districts, boroughs,
     incorporated towns, and townships for county, poor, borough,
     town, or township taxes, respectively, and providing for the
     sale of such lands for taxes,' so as to include school taxes,"
     be, and the same are hereby, validated and made effectual as if
     the above said act had not been passed.
        All such tax liens, as filed in the office of the
     prothonotary, shall be collected in the manner provided in the
     act of Assembly, approved the fourth day of June, Anno Domini
     one thousand nine hundred and one (Pamphlet Laws, three hundred
     and sixty-four), entitled "An act providing when, how, upon what
     property, and to what extent, liens shall be allowed for taxes,
     and for municipal improvements, and for the removal of
     nuisances; the procedure upon claims filed therefor; the methods
     for preserving such liens and enforcing payment of such claims;
     the effect of judicial sales of the properties liened, and the
     manner of distributing the proceeds of such sales," and its
     several supplements and amendments thereto, and with like force
     and effect as if the said act of June first, one thousand nine
     hundred and fifteen (Pamphlet Laws, six hundred and sixty), had
     not been passed: Provided, The tax liens shall in other respects
     be legal and valid: And provided further, That this act shall
     not apply to any cases already adjudicated or to any suits now
     pending and undetermined.