Pennsylvania Act 1935-52 — ABATING TAX PENALTIES

Act text

ABATING TAX PENALTIES
                   Act of May 1, 1935, P.L. 129, No. 52               Cl. 53
                (Act reenacted and amended June 22, 1935,
                             P.L.444, No.186)

                                  AN ACT

     Abating certain tax penalties and interest on county, city
        (except city of the first class), borough, town, township,
        school district (except school district of the first class),
        and poor district taxes.

        Section 1.  Be it enacted, &c., That all penalties and
     interest imposed on delinquent county, city (except city of the
     first class), borough, town, township, school district (except
     school district of the first class), and poor district taxes,
     for the tax year one thousand nine hundred and thirty-four and
     all previous years, assessed against any real estate, shall be
     abated by the authority levying the tax, if said delinquent
     taxes are paid as hereinafter provided.
        In order to receive the benefits of this act, twenty per
     centum of the delinquent taxes due for the tax year one thousand
     nine hundred and thirty-four and for all previous years shall be
     paid on, or before, the first day of November, one thousand nine
     hundred and thirty-five; twenty per centum on, or before, the
     first day of November, one thousand nine hundred and thirty-six;
     twenty per centum on, or before, the first day of November, one
     thousand nine hundred and thirty-seven; twenty per centum on, or
     before, the first day of November, one thousand nine hundred and
     thirty-eight; and the final twenty per centum on, or before, the
     first day of November, one thousand nine hundred and thirty-
     nine: And provided, That the respective current taxes for the
     years during such installment periods shall be paid before they
     become delinquent; and if such current taxes are not paid before
     they become delinquent, then any penalties and interest, abated
     on any installment of delinquent taxes theretofore paid, shall
     be added to the remaining installments of unpaid delinquent
     taxes: Provided further, That where any tax for the year one
     thousand nine hundred and thirty-five became delinquent prior to
     the effective date of the act to which this is an amendment, or
     becomes delinquent at any time within thirty days after the
     effective date of the act to which this is an amendment, such
     tax and any penalties due thereon shall be paid at any time on,
     or before, November first, one thousand nine hundred and thirty-
     five, in order to receive the benefits of this act.
        If any taxpayer, availing himself of the provisions of this
     act, shall fail to pay any installment of taxes, as hereinbefore
     provided, for the tax year one thousand nine hundred and thirty-
     four and all previous years, as hereinbefore provided; then the
     penalties and interest due on such unpaid installment or
     installments shall not be abated.
        Any taxpayer may anticipate the payment of such delinquent
     taxes for the tax year one thousand nine hundred and thirty-four
     and previous years at any time on, or before, November first,
     one thousand nine hundred and thirty-five, and receive the
     benefit of this act, and in such cases payment of current taxes
     shall not be required.
        This act shall be construed to apply to all taxes whether, or
     not, liens for such taxes have been returned for nonpayment, or
     have been filed in the office of the prothonotary of the county,
     or proceedings for the collection of such taxes have been
     instituted in any court in said county, or where real property
     has been sold to a county, city, borough, town, township, school
     district, or poor district at a tax sale or on a tax lien, and
     the period of redemption has not expired; but this act shall not
     be construed to apply to cases where real property has been sold
     other than to a county, city, borough, town, township, school
     district, or poor district at a tax sale or on a tax lien, and
     where the period of redemption has not expired.
        The benefits of this act shall extend to and accrue to any
     grantee, transferee, mortgagee, or other party in interest in
     the real estate against which the above mentioned taxes have
     been assessed and levied.
        For the purposes of this act, a tax shall be deemed to become
     delinquent on the date when a penalty attaches to the tax.
        Section 2.  This act shall become effective immediately upon
     final enactment.