Pennsylvania Act 1935-75 — ABATING TAX PENALTIES

Act text

ABATING TAX PENALTIES
                  Act of May 16, 1935, P.L. 166, No. 75               Cl. 53
                                  AN ACT

     Providing for the abatement, under certain circumstances, of tax
        penalties and interest on certain city taxes in cities of the
        first class, and on certain school taxes in school districts
        of the first class.

        Section 1.  Be it enacted, &c., That all penalties and
     interest, imposed on delinquent city or 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-three and
     for all previous tax years, and the penalties imposed on such
     taxes for the tax year of one thousand nine hundred and thirty-
     four, shall be abated by the council of such city or by the
     board of public education of such school district, as the case
     may be, if the following provisions are complied with:
        (a)  That all of the said respective delinquent taxes are
     paid in four equal semi-annual instalments, beginning August
     first, one thousand nine hundred and thirty-five, and that
        (b)  The respective current taxes, for the years during such
     instalment period, shall be paid before they become delinquent.
        (1 amended June 21, 1935, P.L.410, No.180)
        Section 2.  In case any taxpayer shall default in the payment
     of any instalment of taxes or in the payment of current taxes,
     as required in section one of this act, the penalties and
     interest or penalties, as the case may be, on the instalments of
     such delinquent taxes remaining shall not be abated, but shall
     remain due and payable as provided by existing law.
        At any time during the instalment period, any taxpayer may
     pay the entire amount of or the balance due on delinquent taxes,
     whereupon penalties, interest, and all costs on delinquent taxes
     for the year one thousand nine hundred and thirty-three and
     prior years, and penalties and all costs on delinquent taxes for
     the year one thousand nine hundred and thirty-four, shall be
     abated, and all liens, filed for delinquent taxes, satisfied of
     record: Provided, however, Taxes for the then current year and
     all prior years are paid.
        (2 amended June 21, 1935, P.L.410, No.180)
        Section 3.  The abatement of penalties and interest on such
     taxes shall be made, whether or not liens for such taxes have
     been filed in the office of the prothonotary, or proceedings for
     the collection of such taxes shall have been instituted in any
     court of such county, and the taxpayer and the real estate shall
     not be liable for the payment of any costs incurred in filing
     such liens or in prosecuting such proceedings.
        (3 amended June 21, 1935, P.L.410, No.180)
        Section 4.  This act shall become effective immediately upon
     final enactment.