11 Pennsylvania Consolidated Statutes Chapter 125 - Taxation

• Chapter Notes

Subchapter A.  Assessments of Property for Taxation

• Section 12522 - Assessment Powers
  (a) Power to appoint assessors.--With regard to the valuing and assessing of property for taxation within a city, the following shall apply: (1) If,...

Subchapter B.  Levy and Collection

• Section 12531 - Tax Levies
  (a) Property tax.--Council may, by ordinance, levy and, in accordance with this part, provide for the collection of taxes on all property within the...
• Section 12531.1 - Exemptions From Taxation
  Council may, by ordinance or resolution, exempt any individual whose total income from all sources is less than $12,000 per annum from any per...
• Section 12531.2 - Certification Of Schedule
  For the purpose of delinquent tax collection and the filing of liens on property upon which the taxes, assessed and levied, have not been...

Subchapter C.  Sales of Real Estate for Delinquent Taxes

• Section 12542.1 - Public Sale Of Property To Satisfy Tax Claims
  (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...
• Section 12543 - Certification Of Schedules To City Treasurer
  At the request of the city treasurer, any person acting on behalf of the city who possesses a schedule of unpaid city taxes shall...
• Section 12546 - Record Of Sales, Purchase And Resale
  (a) Record of sales.--The city treasurer shall keep in the treasurer's office, or in another place as council may direct, a record of all...
• Section 12552.1 - Conduct Of Tax Sales
  The procedures and requirements relating to the sale of property for delinquent taxes, including the advertisement for and the time and conduct of the...

Last modified: October 8, 2016