Whenever any tax collector or receiver of taxes in any county of the sixth class shall
have failed or neglected to make return to the county commissioners of taxes assessed
and levied against seated lands for the years one thousand nine hundred and thirty-eight,
one thousand nine hundred and thirty-nine or one thousand nine hundred and forty,
within the time required by law, the tax collector or receiver may legally and validly
make return of such taxes in the manner provided by law for such return, at any time
within six months after this act takes effect, and the liens of any taxes for said
years so returned under the authority of this act, shall be valid and are hereby ratified
and confirmed, and a county treasurer's sale may be had for such taxes at any time
when a treasurer's sale is held, or on any day to which said sale may be adjourned
or readjourned in the manner provided by existing law: Provided, however, That the
return of any tax under this act shall not revive or re-establish any tax lien against
real estate which was transferred to any bona fide purchaser during the time when
any such lien was lost, nor shall such return affect the priority of the lien of any
mortgage or other lien which was entered prior to the tax lien, or which gained priority
because of the failure of the collector to return the tax at the regular time.
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