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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5511.3. Application of act

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) All of the provisions of this act relating to county taxes shall also, without specific reference thereto, relate and apply to county institution district taxes, except in counties of the second class.

(b) All of the provisions of this act shall apply to all taxes covered by the provisions of this act heretofore levied and remaining uncollected, as well as to all such taxes hereafter levied.

(c)(1) Except as provided in clauses (2) and (3), none of the provisions of this act shall apply to any county of the first or second class, city of the first or second class or second class A, or to any school district of the first class, or school district in a city of the second class A.

(2) The provisions of sections 10 and 11 of this act  1 shall apply to cities of the second class A.

(3) The provisions of section 10(f) shall apply to school districts of the first class, school districts in cities of the second class A and all other school districts.

(d) The provisions of this act shall not repeal or supply any local or special act.

(e) This act does not include, and shall not be construed to repeal, any provisions of any law providing for the return of uncollected taxes to the county commissioners and the sale of real property bound thereby by the county treasurer or by a city treasurer nor to the entry and enforcement of liens for unpaid taxes.

1  72 P.S. §§ 5511.10 and 5511.11.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5511.3. Application of act - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-5511-3/

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