Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 7109. Tax claims against real estate owned by joint tenants, tenants in common, or coparceners

Where any real estate in this Commonwealth is owned by joint tenants, tenants in common, or coparceners, and any joint tenant or tenant in common or coparcener has paid his or their proportionate amount of the taxes due thereon, any municipality may file a claim for the unpaid taxes against the estate, title, and interest of the owner or owners who have not paid his, her, or their proportionate share of the tax.  Whenever a claim for taxes shall have been filed against real estate owned by joint tenants, tenants in common, or coparceners, the claimant shall release the estate, title, and interest of any joint tenant, tenant in common, or coparcener from said tax claim, upon payment by said joint tenant, tenant in common, or coparcener of his, her, or its proportionate share of the taxes included therein, with proportionate interest and costs, when any property in this Commonwealth is owned by more than one owner or part owner, and the estate and title of any owner, or part owner, is either exempt from taxation or municipal claims, or has not been subjected by law to taxation or municipal claims, the estate and title of such owner or owners as may not be exempt from taxation or municipal claims, or has been subjected thereto, shall be subject to the tax and municipal claims provided for in this act as any other real property liable to assessment for taxes and municipal claims;  the lien being filed against all the estate, title, and interest of the owner or owners subject to the claim.