Pennsylvania Act 1933-8 (session 1) — ABATING TAX PENALTIES

Act text

ABATING TAX PENALTIES
          Act of Dec. 7, 1933, Special Session 1, P.L. 56, No. 8      Cl. 53
                      Special Session No. 1 of 1933
                                No. 1933-8

                                  AN ACT

     Authorizing the abatement of certain tax penalties and interest
        on city taxes in cities of the first class and on school
        taxes in school districts of the first class.

        Section 1.  Be it enacted, &c., That all penalties and
     interest imposed on delinquent city and school taxes in cities
     of the first class and in school districts of the first class
     for the tax year one thousand nine hundred and thirty-one, or
     any previous tax year, may be abated by the council of any such
     city, or by the board of public education of such school
     district, if thirty-three and one-third per centum of such taxes
     are paid in full on or before the thirty-first day of December,
     one thousand nine hundred and thirty-three, and thirty-three and
     one-third per centum of such taxes on or before the twenty-
     eighth day of February, one thousand nine hundred thirty-four,
     and the remaining thirty-three and one-third per centum of such
     taxes on or before the first day of May, one thousand nine
     hundred and thirty-four. All penalties and other charges, not
     including interest, due on such delinquent city and school taxes
     for the year one thousand nine hundred and thirty-two may be
     abated by the council of any such city, or by the board of
     public education of any such school district, if such taxes and
     the interest due thereon are paid in full on or before the
     thirtieth day of September, one thousand nine hundred and
     thirty-four.
        This act shall be construed to apply to all city and school
     taxes, whether or not liens for such taxes have been filed in
     the office of the prothonotary of the county, or any proceedings
     for the collection of such taxes have been instituted in any
     court in said county.