Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5571i. Abatement of penalties and interest on delinquent taxes in cities and school districts of first class;  1935 and previous years;  conditions

(a) That all of the unpaid delinquent taxes are paid in four equal installments as follows:  One-fourth on, or before, the thirty-first day of December, one thousand nine hundred and thirty-eight;  one-fourth on, or before, the thirty-first day of December, one thousand nine hundred and thirty-nine;  one-fourth on, or before, the thirtieth day of June, one thousand nine hundred and forty;  and the final one-fourth on, or before, the thirty-first day of December, one thousand nine hundred and forty.

(b) The taxes for the year one thousand nine hundred and thirty-eight shall be paid on, or before, the thirty-first day of December, one thousand nine hundred and thirty-eight, and the current taxes for all subsequent years during such installment period shall be paid before they become delinquent.

(c) In case any taxpayer shall default in the payment of any installment of taxes or in the payment of current taxes as required by this act, the penalties, interest and costs on the installments of such delinquent taxes remaining unpaid shall not be abated, but shall remain due and payable as provided by existing law.