Public sale of property to satisfy tax claims

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(a) Public sale.--Property upon which city real estate taxes have not been paid and have become delinquent may become subject to public sale in accordance with one of the following:

(1) The act of July 7, 1947 (P.L.1368, No.542), known as the Real Estate Tax Sale Law.

(2) The Municipal Claim and Tax Lien Law.

(b) Other remedies.--The remedies authorized in this section shall be in addition to other remedies provided for the collection of delinquent city taxes, including an action in assumpsit.

(c) Date of delinquency.--Unless otherwise provided for under the statutes listed under subsection (a), taxes shall become delinquent 30 days after the final deadline for payment of the taxes for the current tax year.

Cross References. Section 12542.1 is referred to in sections 12546, 12552.1 of this title.


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