Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(a) Tax liens.--Upon the settlement of the duplicates of city, county, institution district and school taxes which by law are made a lien on real estate, the city treasurer as tax collector shall make out schedules of the city, county, school or institution district taxes uncollected upon the duplicates, including a brief description of the properties against which the taxes are assessed for the purpose of entering a lien or selling the properties.
(b) Failure to collect.--The failure of the city treasurer to collect the taxes from personal property shall not impair the lien of the taxes or affect any sale made for the collection of the taxes.
(c) False returns.--If the city treasurer makes a willfully false return, the city treasurer shall be liable to any individual injured by the false return.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 11 Pa.C.S.A. Cities § 11402.3. Tax liens and liability for false returns - last updated January 01, 2019 | https://codes.findlaw.com/pa/title-11-pacsa-cities/pa-csa-sect-11-11402-3/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.