Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5860.306. Return of property and delinquent taxes; interest; settlements by tax collectors

(a) It shall be the duty of each receiver or collector of any county, city, borough, town, township, school district or institution district taxes to make a return to the bureau on or before the last day of April of each year, but no earlier than the first day of January of that year. The return shall be typewritten on a form provided by or acceptable to the county and shall include a list of all properties against which taxes were levied, the whole or any part of which were due and payable in the calendar year immediately preceding and which remain unpaid, giving the description of each such property as it appears in the tax duplicate, and the name and address of the owner as it appears in the tax duplicate, together with the amount of such unpaid taxes, penalties and interest due to but not including the first day of the month following the return. Such return shall be accompanied by a signed affidavit that the return is correct and complete. Interest shall be charged on taxes so returned from and after but not before the first day of the month following the return. Interest shall be charged at the rate of nine per centum (9%) per annum.

(b) No taxes shall be returned by any tax collector where the owner is paying his delinquent taxes under the provisions of any act of Assembly abating penalties, interest and costs, unless there has been a default in payment by the owner, in which case or at any time when a yearly return is being made after any such default, return shall be made of the balance due as fixed by the act of Assembly abating penalties, interest and costs, or either. The lien of all such taxes shall be continued for the purpose of making a return thereof and collecting the same under the provisions of this act.

(c) The county commissioners, by resolution, may establish and fix a return date, other than the return date prescribed in subsection (a), on or before which tax collectors must make the return to the bureau required by this section. No return shall be made or return date established before the first day of January following the year when taxes first become due and payable as specified on the tax notice, and no return date shall be established which is later than the last day of April immediately following the year in which the taxes became due. The single return date established and fixed by said resolution shall be uniform within the county for all taxes returnable under the provisions of this act. Whenever the resolution establishes and fixes a return date, interest shall be charged on taxes so returned from and after the first day of the month immediately following the month in which the return is required. Interest shall be charged at the rate of nine per centum (9%) per annum.