72 P.S. § 5573 - Abatement of penalties and interest on taxes of certain counties, cities, boroughs, townships, school districts, poor districts and county institution districts for 1940 and previous years; rejection of act

Cite as:72 P.S. § 5573
Currency:Current through P.A. Acts 2018-133
 
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All penalties and interest imposed on unpaid delinquent county (except counties of the second class), city (except cities of the first and second class), borough, town, township, school district (except school districts of the first class), poor district (except in counties of the second class), and county institution district (except counties of the second class) taxes for the tax year one thousand nine hundred and forty and all previous years, assessed and levied against any parcel or parcels of real estate, are hereby abated without the necessity of further action by the authority levying the tax, if the unpaid delinquent taxes are paid as hereinafter provided, unless the authority levying the tax shall have notified 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.

In order to receive the benefits of the installment system of payment provided by this act, twenty per centum or more of the unpaid delinquent taxes due for the year one thousand nine hundred and forty and for all previous years shall be paid on or before the first day of November, one thousand nine hundred and forty-one, twenty per centum or more on or before the first day of November, one thousand nine hundred and forty-two, twenty per ...

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