Pennsylvania Act 1929-246 — EXCESS TAXES, REFUNDS

Act text

EXCESS TAXES, REFUNDS
                 Act of Apr. 18, 1929, P.L. 607, No. 246              Cl. 53
                                  AN ACT

     Providing for the refund of taxes erroneously or inadvertently
        paid to the county treasurer or delinquent tax collector of
        counties of the second class.

        Section 1.  Be it enacted, &c., That in counties of the
     second class, all moneys received by the county treasurer, after
     January first, one thousand nine hundred and twenty-seven, or
     heretofore or hereafter received by the delinquent tax
     collector, which represent duplicate payments, overpayments, or
     erroneous payments of county taxes, shall be placed in the
     county treasury, and kept apart in a special fund, and upon
     proof made to the satisfaction of the county treasurer and
     controller, by any person, association, copartnership, or
     corporation, of any such duplicate payment, overpayment, or
     erroneous payment, the county treasurer, with the approval of
     the controller, is hereby authorized to make refund to the
     person, association, copartnership or corporation found by them
     to be entitled thereto. Upon such funds being placed in the
     county treasury, neither the collector nor treasurer shall be
     under any personal liability to any one entitled to a refund
     thereof, and at the end of the treasurer's term, such funds
     shall be turned over to his successor, whereupon he shall cease
     to have any responsibility concerning them.