72 P.S. § 5572.1 - Abatement of penalties and interest; 1938 and prior years poll taxes in second class counties; rejection of act; installments, how paid; when tax becomes delinquent; failure to pay current taxes or installments of back taxes

Cite as72 P.S. § 5572.1

All unpaid penalties and interest imposed on paid or unpaid delinquent county, city, borough, town, township, school district, poor district, and institution district taxes, for the tax year one thousand nine hundred and thirty-four all all previous years, and all penalties imposed on such taxes for the tax year one thousand nine hundred and thirty-five, one thousand nine hundred and thirty-six, one thousand nine hundred and thirty-seven and one thousand nine hundred and thirty-eight, assessed and levied against any parcel or parcels of real estate, and, in counties of the second class, on paid or unpaid delinquent poll taxes levied for any of such years, are hereby abated without the necessity of any further action, unless the authority levying the tax shall notify the receiver of taxes in counties of the first class, and in all other counties the county treasurer, within thirty days after this act becomes effective, that the taxing authority has rejected by a majority vote the provisions of this act, if the unpaid delinquent taxes are paid as hereinafter provided. This section shall not be construed to abate the interest accrued on the taxes for the years of one thousand nine hundred and thirty-five, one thousand nine hundred and thirty-six, one thousand nine hundred and thirty-seven and one thousand nine hundred and thirty-eight, but no further interest shall be imposed on such taxes after the payment of the first installment, as hereafter provided, so long as the taxpayer complies with the provisions of this act.

Unless, in counties of the first class the receiver of taxes and in all other counties the county treasurer shall so determine and publicly announce an extension to a date not later than November first, one thousand nine hundred and thirty-nine, of the last day which under this act a taxpayer may make his first installment payment and be entitled to the benefits of the act, in order to receive the benefits of the installment system of payment provided by this act, twenty per centum of the delinquent taxes due for the tax year one thousand nine hundred and thirty-eight and all previous years and of the accrued interest due on the one thousand nine hundred and thirty-five, one thousand nine hundred and thirty-six, and one thousand nine hundred thirty-seven and one thousand nine hundred and thirty-eight taxes shall be paid on or before the first day of Aug...

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