72 Pa. Stat. § 5572.5

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 5572.5 - Parcels of land considered separately; publication of terms of act; statement of delinquent taxes

Any taxpayer or owner having the right of redemption shall have the right to pay the unpaid delinquent taxes, assessed and levied against any parcel or parcels of real estate, without being required to pay the unpaid delinquent taxes assessed and levied against any other parcel or parcels of real estate in the same ward, district or other municipal subdivision.

In counties of the first class the receiver of taxes and in all other counties the county commissioners may, at their discretion and at the cost of the county, cause to be published two times, in not more than two newspapers of general circulation throughout the county, a notice to the taxpayers giving a synopsis of the terms of this act, setting forth the benefits provided by the act, and the necessary conditions required by the taxpayers in order to receive the same: Provided, however, That the county commissioners of any second class county may, in their discretion and at the cost of the county, cause said publication to be made in such newspapers throughout the county as may be selected by said commissioners. Upon application, either in person or in writing, by any taxpayer or owner, the tax levying authorities, the tax collector, the receiver or receivers of taxes, or the person or persons charged with the collection of such unpaid delinquent taxes, or the person or persons in whose custody the records of such unpaid delinquent taxes are kept, shall furnish to such delinquent taxpayer or owner a statement of the unpaid delinquent taxes owed by him to such municipal subdivision, showing the face amount, the penalty, if any, the interest, if any, and any costs or other charges in detail against such real property as shown by the records in his custody.

72 P.S. § 5572.5

1939, June 19, P.L. 405, § 5.