Pennsylvania Act 1955-94 — RELATED TO TAX (MUNICIPAL LIENS)

Act text

RELATED TO TAX (MUNICIPAL LIENS)
                  Act of Jul. 25, 1955, P.L. 273, No. 94              Cl. 53
                                  AN ACT

     Authorizing counties, cities, boroughs, incorporated towns,
        townships, school districts, poor districts and county
        institution districts to file tax and municipal claims not
        filed within the time specified by law; and to amend such
        claims when the property affected is not sufficiently
        described; and to file suggestions of nonpayment and
        averments of default, or to sue out writs of scire facias on
        certain tax or municipal claims; and to revive judgments
        where the lien of such claims or the judgments thereon have
        been lost; and providing for the reinstatement of the liens
        of such claims and judgments.

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

        Section 1.  Whenever any county, city, borough, incorporated
     town, township, school district, poor district or county
     institution district has heretofore failed to file in the office
     of the prothonotary of the county, any tax claim or municipal
     claim assessed against any property within the time limit
     required by law for such filing, whereby the lien of such tax or
     municipal claim is lost; or has heretofore filed any tax claim
     or municipal claim assessed against any property and in such
     claim has described the property against which the claim was
     assessed only by the name of the owner and the distance from a
     given point; or has heretofore filed in the office of the
     prothonotary of the proper county any tax or municipal claim and
     the county, city, borough, incorporated town, township, school
     district, poor district or county institution district has not,
     within the period of five (5) years after the date on which any
     such claim was filed, sued out a writ of scire facias to reduce
     the same to judgment or has not done so in time, or, in the case
     of a tax or municipal claim, has not, within said period of five
     (5) years, filed a suggestion of nonpayment and an averment of
     default; or whenever any writ of scire facias has been issued to
     reduce any such claim to judgment and by reason of defense or
     any other court proceedings or by reason of failure to file a
     praecipe on time judgment has not been entered within the period
     of five (5) years after the date on which such writ was issued;
     or whenever any such tax or municipal claim has been reduced to
     judgment and the county, city, borough, incorporated town,
     township, school district, poor district or county institution
     district has not, within the period of five (5) years after the
     date on which such judgment was entered or within five (5) years
     after the date on which such judgment was last revived, filed a
     suggestion of nonpayment, an averment of default, or sued out a
     writ of scire facias to revive the same; then, in any such case,
     any such county, city, borough, incorporated town, township,
     school district, poor district or county institution district
     may, prior to January 1, 1957, file such tax or municipal claim,
     or amend such claim so as to properly describe the property
     against which the claim is assessed, or issue its praecipe for a
     write of scire facias on any such tax or municipal claim, and
     proceed to judgment in the manner provided by law to obtain
     judgments upon tax or municipal claims, or, in case a writ of
     scire facias has been issued but the same has not been reduced
     to judgment within five (5) years from the date of issuance,
     issue its praecipe for an alias writ of scire facias on any such
     tax or municipal claim and proceed to judgment in the manner
     provided by law to obtain judgments upon tax on municipal
     claims, or, in the case of a tax or municipal claim where no
     judgment has been entered, file a suggestion of nonpayment and
     an averment of default, or, in case judgment has been entered on
     a tax or municipal claim, either file a suggestion of nonpayment
     and an averment of default or issue its praecipe for a writ of
     scire facias on any such judgment and proceed to judgment in the
     manner provided by law to obtain judgments of revival; and such
     claim or judgment so entered or revived shall be a valid claim
     or judgment and be a lien upon the real estate upon which it was
     a lien at the time the claim was filed or the judgment was
     entered and said claim or judgment was entered, and said claim
     or judgment may be revived or further revived and collected as
     other claims or judgments upon tax or municipal claims are
     revived and collected: Provided, That the lien of any such claim
     or judgment shall not reattach against any real estate
     transferred to any purchaser before such claim is filed or
     during the time when the lien of any such tax or municipal claim
     or judgment was lost, nor shall the lien of any such claim or
     judgment impair or affect the priority of the lien of any
     mortgage or other lien which gained priority because of the
     failure of the county, city, borough, incorporated town,
     township, school district, poor district or county institution
     district to file such claim, or to properly describe the
     property against which the claim was assessed, or to sue out the
     writ of scire facias or file a suggestion of nonpayment and an
     averment of default within the five (5) year period, or was
     entered of record during the time the lien of such tax or
     municipal claim or judgment was lost; nor shall any such lien so
     revived impair or affect the priority of the lien of any
     mortgage or other lien which was entered prior to the tax or
     municipal claim or which gained priority during the time such
     lien was not revived or was not effective.
        (1 amended May 25, 1956, 1955 P.L.1751, No.587)