Pennsylvania Act 1941-216 — MUNICIPAL PROPERTY TAX REDEMPTION LAW

Act text

MUNICIPAL PROPERTY TAX REDEMPTION LAW
                 Act of Jul. 28, 1941, P.L. 535, No. 216              Cl. 53
                                  AN ACT

     Providing for the redemption of real property purchased by
        political subdivisions at tax sales upon the payment of the
        amount charged against the same and costs by installment
        payments, and prescribing the procedure therefor.

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

        Section 1.  In all cases where heretofore or hereafter real
     property shall have been or shall be purchased at any tax sale
     by any political subdivision, any person who was or is entitled
     under existing law to redeem such property shall have such right
     of redemption so long as the title thereto remains in said
     political subdivision and so long as said political subdivision
     has not accepted an offer for a private sale thereof or has not
     advertised for a public sale thereof upon the payment of the
     amount due thereon by installments in the manner hereinafter
     provided, whether or not the period during which the right of
     redemption existed shall have expired. If the political
     subdivision has accepted an offer for a private sale thereof or
     has advertised for a public sale thereof, any person who was or
     is entitled under existing law to redeem such property shall
     have such right of redemption only by paying in full all real
     estate taxes then due and owing plus penalties, interest and
     cost incurred by the political subdivision by reason of the
     original tax sale and the proposed sale and the cost incurred by
     the political subdivision by reason of its ownership and
     management thereof.
        (1 amended Mar. 22, 1974, P.L.200, No.40)
        Section 2.  In order for any person who was or is entitled by
     law to redeem such property to receive the benefits of the
     installment system of payment authorized and provided by this
     act, they shall enter into a written agreement with the taxing
     authorities of the said political subdivision, which shall be
     prepared by the solicitor for such political subdivision, in the
     nature of a lease, which shall require at the time of signing
     the agreement the payment of all costs incident to the aforesaid
     tax sale and twenty per centum of the amount of all taxes and
     municipal claims and penalties and interest accrued thereon
     charged against said property, and the payment of the remainder
     of said amount of tax and municipal claims, penalties and
     interest in four equal installments, each of which shall be made
     within one year after the last day fixed by said agreement for
     the payment of the previous installment. Said agreement shall
     further require that the respective current taxes assessed on
     said real property for each year during such installment period
     shall be paid before a penalty attaches thereto.
        Section 3.  The aforesaid agreement shall provide for the
     delivery of possession to such person upon the execution thereof
     and the receipt of the required first payment, and such person
     shall have the right to retain possession of the property unless
     and until he shall default in one installment payment or shall
     fail to pay the current taxes for any year as required by the
     agreement. Upon default of either or both of said payments the
     political subdivision shall have the right to repossess said
     property in the manner provided by the agreement specified in
     section two of this act, or by the entry of a judgment in
     ejectment upon affidavit of default and the issuance of a writ
     of habere facias possessionem in due form according to law. The
     agreement shall further provide for the conveyance of said
     property to the person with whom the agreement is entered into,
     upon final payment of the total amount of said costs, taxes,
     municipal claims, penalties and interest, as aforesaid, and the
     payment of all current taxes, as aforesaid, and the title so
     conveyed shall be free and clear of all tax and municipal
     claims, but shall not be discharged from any other liens not
     discharged by the tax sale.
        Section 4.  The taxing authorities of said political
     subdivision shall execute and deliver any deeds necessary to
     render the redemption authorized by this act effective.
        Section 5.  The proceeds of such agreement and payments shall
     be distributed, upon the receipt thereof, to the respective
     political subdivisions and taxing authorities in proportion to
     their tax and municipal claims against said property.
        Section 6.  All acts or parts of acts inconsistent herewith
     are hereby repealed.
        Section 7.  The provisions of this act shall become effective
     immediately upon final enactment.