Pennsylvania Act 1937-213 — MUNICIPAL PROPERTY, TAX ON

Act text

MUNICIPAL PROPERTY, TAX ON
                  Act of May 21, 1937, P.L. 787, No. 213              Cl. 53
                                  AN ACT

     Authorizing, subject to approval of the court of common pleas,
        the compromise or reduction of tax and municipal claims on
        real property purchased by any county, city, borough, town,
        school district or poor district at any sale for the
        nonpayment of taxes or municipal claims; and the reconveyance
        or private sale of such property. (Title amended May 21,
        1943, P.L.282, No.134)
        Section 1.  Be it enacted, &c., That whenever any real
     property has been heretofore or shall be hereafter purchased by
     any county, city, borough, incorporated town, school district,
     poor district, or institution district, to be called herein
     municipality, for nonpayment of taxes or municipal claims under
     any act of Assembly authorizing such sale, the municipality
     purchasing said property, or any municipality having an interest
     therein, may, subject to the approval of the court of common
     pleas, upon petition, agree with the former owner of such
     property or his heirs, devisees, or any one or more of them, or
     with anyone entitled to redeem such property, to accept in
     compromise or reduction of the amount of the taxes and municipal
     claims, penalties, interest, and costs due, any sum less than
     the whole of such amount so due, whereupon the municipality or
     municipalities having an interest therein, or the person with
     whom such agreement is made, may petition the common pleas court
     for confirmation of said agreement.
        (1 amended May 16, 1945, P.L.603, No.255)
        Section 2.  After the period for redemption has passed, such
     municipality may sell at private sale any real property
     purchased at tax sale or sale for municipal claim, and may, in
     effecting such sale, accept any sum less than the amount of all
     the taxes, municipal claims, penalties, and interest due,
     subject to the approval of the court of common pleas, upon
     petition, as hereinafter provided.
        (2 amended May 16, 1945, P.L.603, No.255)
        Section 3.  Upon presentation of any such petition, by any
     taxing authority having an interest therein, or by the other
     party concerned, the court shall fix a day, not more than thirty
     days thereafter for a hearing thereon. At least five days'
     notice of such hearing shall be given to all the taxing
     authorities having tax or municipal claims against such real
     estate, and notice shall also be given by publication in at
     least one newspaper of general circulation published in the
     county, setting forth a description of the property, the total
     amount of taxes, municipal claims, penalties and interest due,
     and costs, and also all moneys expended by the county in the
     demolition and removal of any building or structure on such
     property, or the repair thereof, in order to make the same safe
     pursuant to an order by the authorities of the political
     subdivision in which the property is located after such building
     or structure had been condemned as unsafe, and all moneys
     expended by the county on order of the Pennsylvania State Police
     or an assistant to the Pennsylvania State Police in removing or
     remedying any condition on such property that is found to be a
     fire menace or hazard, and the amount which it is proposed to
     accept in compromise or redemption or for the sale of said
     property.
        (3 amended May 17, 1945, P.L.627, No.267)
        Section 4.  If, after such hearing, the court is satisfied
     that the proposed compromise or private sale is proper and to
     the advantage of all the taxing authorities interested, it shall
     enter a decree approving such compromise, settlement, private
     sale or such other settlement as the court may find to be
     proper, and directing a conveyance of such property to the
     person or persons with whom the agreements has been made, upon
     the payment of the agreement amount or such amount as the court
     may approve, and all costs of the proceeding. The proceeds of
     such compromise or private sale shall be distributed, first to
     the costs of sale whereat the property was acquired, second all
     moneys expended by the county in the demolition, removal or
     repair of any building or structure on such property after the
     same had been condemned as unsafe by the political subdivision
     in which the same is located, third all moneys expended by the
     county on order of the Pennsylvania State Police or an assistant
     to the Pennsylvania State Police in removing or remedying any
     condition on such property that is found to be a fire menace or
     hazard, and fourth the balance to the respective taxing
     authorities in proportion to their tax and municipal claims.
     The title conveyed shall be free and clear of all tax and
     municipal liens, but shall not discharge any other liens not
     discharged by the tax sale or sale on municipal claim.
        (4 amended May 17, 1945, P.L.627, No.267)