72 Pa. Stat. § 4881

Current through Pa Acts 2024-53, 2024-56 through 2024-111

Section 4881 - Interest; transmission of record of taxes imposed; lien; claims for taxes due

(a) The tax imposed by this act shall bear interest at the rate of six per cent per annum until paid.

(b) The board of revision of taxes, or the county commissioners, may, at any time, transmit to the prothonotary of their respective counties, 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, amount of tax, penalty and interest due, and the year for which said tax has been assessed and levied, 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. 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 judgment, 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 county against the taxpayer, or may be presented at the audit of any estate in the orphans' court. Such claims presented at the audit of any estate in the orphans' court shall include the satisfaction fees for any tax imposed pursuant to this act which has been entered and docketed in the "Personal Property Tax Lien Docket," and upon payment of the claim, the docket shall be cleared.

(d) The lien of said tax may, in addition to the revival thereof in the manner provided in section sixteen (b) of the act, be revived and continued by the filing of a suggestion of non-payment and averment of default, in the form hereinafter provided, within each period of five years following--

(1) The date on which the lien was entered and docketed.

(2) The date on which a writ of scire facias was issued thereon.

(3) The date on which any judgment was entered thereon.

(4) The date on which a previous suggestion of non-payment and averment of default was filed.

(5) The date on which a judgment of revival was obtained thereon.

The suggestion and averment shall be in the following form, under the caption of the claim:

"And now, ..., the claimant, by ..., its solicitor, or by the chief of its delinquent tax bureau, suggests of record that the above claim is still due and owing to the claimant, and avers the defendant is still in default for non-payment thereof. The prothonotary is hereby directed to enter this suggestion and averment on the personal property tax lien docket and also index it upon the judgment index of the court for the purpose of continuing the lien of the claim".

Such suggestion and averment shall be signed by, or have stamped thereon, a facsimile signature of the solicitor or chief executive officer of the claimant, or the chief of its delinquent tax bureau. The prothonotary shall docket and index the suggestion and averment directed therein, and for such services shall be entitled to a fee of one dollar ($1.00), to be taxed and collected as costs in the claim. The filing and indexing of such suggestion and averment within five (5) years of filing the claim, or the issuing of any writ of scire facias thereon, or any judgment thereon, or the filing of any prior suggestion and averment of default, shall have the same force and effect, for the purpose of continuing and preserving the lien of the claim, as though a writ of scire facias had been issued or a judgment or judgment of revival had been obtained within such period.

(e) The provisions of this section shall apply to all taxes covered by the provisions of this act heretofore levied and remaining uncollected as well as to all such taxes hereafter levied.

72 P.S. § 4881

1913, June 17, P.L. 507, § 16. Amended 1947, July 3, P.L. 1249, § 4; 1953, Aug. 19, P.L. 1157, § 1; 1955, Dec. 13, P.L. 836, No. 242, § 1; 1967, Oct. 9, P.L. 368, No. 164, § 1.