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Current as of January 01, 2026 | Updated by Findlaw Staff
It shall be the duty of the commissioners of the respective counties within this Commonwealth, on receiving the transcripts of road taxes due on unseated lands, which the supervisors of the different townships are by the existing road-laws required to furnish, to issue their order to the County Treasurer for the amount thereof; and also immediately to transmit copies thereof to the said Treasurer, who is hereby required to enter them in a book to be kept for that purpose; and it shall be the duty of the said Treasurer on receiving the said taxes, or any part thereof, and not before, to pay over the amount thereof to the supervisors who shall respectively be entitled to the same: provided, that no land shall be sold for road taxes until twelve months after the said transcripts have been delivered to the treasurers aforesaid, and notice given in the manner prescribed by the second section 1 of an act directing the mode of selling unseated lands for taxes, passed the third day of April, 1804: provided also, that so much of the existing road laws as requires the treasurers to pay the amount of road taxes due on unseated lands to the supervisors immediately on the orders of the commissioners being presented to them, be and the same is hereby repealed.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5852. Collection of road taxes on unseated lands - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-5852/
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