72 Pa. Stat. § 5574.4

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 5574.4 - Parcels of land considered separately; advertising benefits of and procedure under act; notice of delinquent installments

Any taxpayer or owner having the right of redemption shall have the right to pay the delinquent taxes assessed and levied against any parcel or parcels of real estate without being required to pay the delinquent taxes assessed and levied against any other parcel or parcels of real estate.

The tax levying authorities of each of said counties, cities or school districts may, at the cost of the county, city or school district cause to be published two times in not more than two newspapers of general circulation throughout the city and county, and in the legal journal, 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. Upon application, either in person or in writing, by any taxpayer or owner, the person or persons charged with the collection of such delinquent taxes or the person or persons in whose custody the records of such delinquent taxes are kept shall furnish to such delinquent taxpayers or owners a statement of the delinquent taxes owed by him to such county, city, school district, poor district or institution district, 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.

Every collector of taxes whose duty it is to send to the respective taxpayers any notice or statement of their annual taxes shall include in each such notice or statement and additional notice of the date when the next installment payment is due under the provisions of this act.

72 P.S. § 5574.4

1941, May 1, P.L. 34, § 5.