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Current as of January 01, 2026 | Updated by Findlaw Staff
During the years one thousand nine hundred and thirty-seven and one thousand nine hundred and thirty-eight any county treasurer may adjourn any tax sale of seated or unseated lands for nonpayment of taxes, if the county commissioners of the county have first petitioned the court of common pleas of the county to permit an adjournment or readjournment of a tax sale and the court has approved such adjournment or readjournment. Any such tax sale, so adjourned, may thereafter be readjourned from time to time in the manner above provided, but in no event shall such adjournment or readjournment be beyond the first day of May, one thousand nine hundred and thirty-nine. Where any such tax sale is so adjourned or readjourned after advertisement, no additional advertisement or notice shall be necessary for such adjourned or readjourned sale.
Where any county treasurer has, prior to the effective date of this act, on his own initiative or with the consent and approval of the county commissioners or court, or both, or pursuant to any action by the General Assembly, or pursuant to any order or decree of any court, adjourned or readjourned any tax sale, or failed to adjourn or readjourn any tax sale at the time fixed for a sale, or for any of the aforesaid reasons has failed to advertise or hold any tax sale, such action, in so adjourning or readjourning, or failing to adjourn or readjourn such sale, failing to advertise or hold a tax sale, is hereby ratified, confirmed, and made valid; and no such adjournment or readjournment, or failure to adjourn or readjourn, or failure to advertise or hold any such tax sale, shall invalidate the lien of any tax due and unpaid, or any penalty or interest due thereon; but the lien of all such taxes shall be fully preserved until the date fixed for such sale, in accordance with this act, or where said sale was adjourned pursuant to any order or decree of the court, until such date as may be fixed by the county treasurer, or until such date as may be fixed by the county treasurer, with the approval of the county commissioners, after the effective date of this act, where there was a failure to adjourn or readjourn such sale; but in either event, not later than the date hereinbefore fixed, notwithstanding that the period fixed by existing law as the life of such a tax lien has expired.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5935. Tax sales may be adjourned during 1937-1938; validation of prior adjournments - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-5935/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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