Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 581.44 - Interest; tax liens and claims(a) The tax imposed by this act shall bear interest at the rate of six per cent per annum until paid.(b) The school district levying the tax may, at any time, transmit to the prothonotary of the county in which the school district levying the tax is located, a certified record of taxes imposed under this act and the penalties and interest thereon. The record so transmitted shall contain the name of the taxpayer, his address, if known, amount of tax, penalty and interest due, and the year during which said tax was payable, and it shall be the duty of the prothonotary to enter and docket the same of record in the prothonotary's office in a docket which shall be designated "Personal Property Tax Lien Docket," and such tax lien shall be indexed as judgments are now indexed and shall be combined with liens arising from county, or in cities coextensive with counties, city and county personal property taxes. In no event shall the prothonotary be entitled to duplicate fees. All taxes imposed under this act, together with penalties and interest thereon, shall be a lien on the real estate of the taxpayer within the county until paid. After the same shall have been entered and docketed of record by the prothonotary, all such liens shall have priority to and be fully paid and satisfied out of the proceeds of any judicial sale of said real estate before any other obligation, judgment, claim, lien or estate with which the said real estate may become charged or for which it may become liable, save and except only the costs of the sale and of the writ upon which it is made and the real estate taxes imposed or assessed upon said property. The lien of said tax shall continue for a period of five years from the date of entry and may be revived and continued in the manner now or hereafter provided for revival of judgments, and it shall be lawful for a writ of scire facias to issue and be prosecuted to judgment in the manner in which such writs are now ordinarily employed.(c) Claims for taxes due under this act may be collected by action in assumpsit brought by the school district levying the tax against the taxpayer, or may be presented at the audit of any estate in the orphans' court.1949, May 23, P.L. 1676, § 14. Amended 1951, May 10, P.L. 237, § 1.