Section 15399m - Duties of county officers and employees under lot and block system(a)Custody of records.--If a lot and block system under section 15399l (relating to lot and block system) remains in effect, the portion of the system relating to the plats, plat books and the upkeep of the plats and plat books shall remain in the custody of the deed registry office of the county. The portion of the system containing the files, cards, indexes and other records relating to the liening of county taxes shall remain in and be maintained by the office of the controller of the county.(b)Assessments.-- (1) The district assessors appointed by the county board of assessment appeals, whose assessments are being made within the municipal subdivisions that have had the lot and block system completed, shall use the lot and block system descriptive numbers in the original books of assessment.(2) The board of assessment appeals shall, within municipal subdivisions covered by a lot and block system, correct any assessment in which the lot and block system descriptive number is absent.(3) The recorder of deeds shall receive and record any deed that refers to a specific parcel of real estate. If the deed does not bear the certification by the custodian of the lot and block system that the descriptive numbers incorporated in the description of the real estate are correct, the recorder of deeds shall obtain the certification from the custodian of the lot and block system before transcribing any deed lacking the certification.(4) The treasurer or tax collector of each city, borough, town, township or school district in which the lot and block system has been completed under the order of court shall place upon each tax bill sent out, and upon each tax receipt issued upon payment, the lot and block system descriptive numbers.(5) The county controller and the treasurer, tax collector or solicitor, as the case may be in a city, borough, township or school district, within which the lot and block system has been completed, shall, at the time of filing liens for unpaid taxes with the prothonotary, set forth on the liens the individual lot and block system descriptive numbers, and the prothonotary may not receive and file a lien unless the descriptive numbers are contained on the lien.(6) For the purposes of the sale of real estate for delinquent taxes, either by the sheriff of the county, the board of commissioners and treasurer of the county or the treasurer of a city, borough, town, township or school district, the lot and block system descriptive numbers are declared to be sufficient description for the: (i) advertising preceding the sale;(ii) oral description read at the sale prior to receiving bids; and(iii) purposes of the description to be inserted in any tax deed to be given to the purchaser at the sale. Added by P.L. (number not assigned at time of publication) 2024 No. 14,§ 4, eff. 7/8/2024.