Pennsylvania Statutes Title 16 P.S. Counties § 3707. Effect of order; correction of assessments; recording instruments; tax bills; liens; tax sales

(a) The district assessors appointed by the Board of Property Assessment, Appeals and Review, whose assessments are being made within the municipal subdivisions that have had the lot and block system completed therein, shall immediately proceed to correct their original books of assessment by adding thereto the lot and block system descriptive numbers.

(b) The Board of Property Assessment, Appeals and Review shall, as to assessments already in its hands, which assessments are within municipal subdivisions covered by said order or orders of court, correct such assessments by adding thereto the lot and block system descriptive numbers.

(c) The recorder of deeds shall receive for recording any deed that shall refer to a specific parcel of real estate, whether or not said deed shall bear the certification by the custodian of the lot and block system that the lot and block system descriptive numbers incorporated in the description of the real estate described therein are correct, but before transcribing any such deed lacking the certification, he shall obtain the same from the custodian of the lot and block system.

(d) The treasurer or tax collector of each city, borough, town, township or school district, where the lot and block system has been completed under the order of court, shall place upon each tax bill sent out, and upon each tax receipt issued upon payment, the lot and block system descriptive numbers.

(e) The county controller, in the case of the county, and the treasurer, tax collector or solicitor, as the case may be, in each city, borough, township or school district, within which the lot and block system has been completed, shall, at the time of filing liens for unpaid taxes with the prothonotary, set forth on such liens the individual lot and block system descriptive numbers, and the prothonotary shall not receive and file such liens unless the said descriptive numbers are contained thereon.

(f) For the purposes of the sale of real estate for delinquent taxes, either by the sheriff of the county or by the commissioners and treasurer of the county, or by the treasurer of any city, the lot and block system descriptive numbers are hereby declared to be sufficient description for the advertising preceding such sale, for the oral description read at such sale prior to receiving bids, and for the purposes of the description to be inserted in any tax deed to be given to the purchaser at such sale.