Title
Authorizing the Tax Claim Bureau to Extend or Defer the Time for the Discharge of Tax Claims for Elderly Property Owners
Body
First Reading: September 7, 2016
Second Reading: September 21, 2016
ORDINANCE #244
BOARD OF COMMISSIONERS
OF THE
COUNTY OF LACKAWANNA, PENNSYLVANIA
AN ORDINANCE AUTHORIZING THE LACKAWANNA COUNTY TAX CLAIM BUREAU TO EXTEND OR DEFER THE TIME FOR THE DISCHARGE OF TAX CLAIMS FOR ELDERLY PROPERTY OWNERS UNDER THE REAL ESTATE TAX SALE LAW AND IMPLEMENTING ACT 93 OF 2014
WHEREAS, Lackawanna County is a Third Class County existing pursuant to the Laws of the Commonwealth of Pennsylvania; and
WHEREAS, Lackawanna County operates a Tax Claim Bureau pursuant to the provisions of the Real Estate Tax Sale Law, 72 P.S. §5860.101, et. seq. ("RETSL"); and
WHEREAS, Section 504 of the RETSL was added by the Act of December 20, 1990, P.L. 1462, No. 220 § l ("Section 504") and grants to the County Commissioners an option to extend or defer the period for discharge of tax claims on behalf of eligible persons sixty-five (65) years of age or older to prevent them from losing their residences and/or equity in their residences as a result of unpaid real estate taxes; and
WHEREAS, it is the intent of the County Commissioners, pursuant to Section 504 of the RETSL, to enact such a policy under the authority conferred by the General Assembly; and
WHEREAS, pursuant to Section 7193.5 of the Municipal Claim Tax Lien Act (“MCTLA”) the General Assembly has permitted the tax claim bureaus of the several counties to adopt and use the procedures set forth in the MCTLA in addition to the procedures set forth in the RETSL; and
WHEREAS, Act 93 of 2014 was enacted on November 27, 2013, and became effective on January 26, 2014; and
WHEREAS, Act 93 of 2014 amends the MCTLA to enable a tax claim bureau, its designee or successor agent to file a general judgment lien for delinquent taxes outstanding on one property against other properties owned by the deli...
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