Pennsylvania Act 1945-24 — RELATED TO TAX (LOCAL) (LIENS)

Act text

RELATED TO TAX (LOCAL) (LIENS)
                  Act of Mar. 21, 1945, P.L. 47, No. 24               Cl. 53
                                  AN ACT

     Defining the lien of taxes imposed and assessed on real property
        by political subdivisions and fixing the time from which the
        lien of such taxes shall date.

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

        Section 1.  All taxes which may hereafter be lawfully imposed
     and assessed by counties, institution districts, cities,
     boroughs, towns, townships, and school districts on real
     property, are hereby declared to be a first lien on such real
     property (but subordinate to the lien of taxes imposed by the
     Commonwealth), and every such lien shall date from the day on
     which the millage or tax rate is fixed by the proper authority
     of any such political subdivision, except where such taxes are
     imposed and assessed prior to the commencement of the fiscal
     year for which the same are imposed or assessed, in which case
     the lien of such taxes shall date from the first day of the
     fiscal year for which such taxes are imposed or assessed.
        Section 2.  All acts and parts of acts inconsistent with this
     act are hereby repealed.