Section 1999m - Duties of county officers and employees under lot and block system.(a) Where a lot and block system under section 1999l remains in effect, the portion of the system relating to the plats, plat books and the upkeep of the same shall remain in the custody of the deed registry office of the county. The portion of the system containing the files, cards, indexes and other records relating to the liening of county taxes shall remain in and be maintained by the office of the controller of the county.(b)(1) The district assessors appointed by the county board of assessment appeals, whose assessments are being made within the municipal subdivisions that have had the lot and block system completed therein, shall use the lot and block system descriptive numbers in their original books of assessment.(2) The board of assessment appeals shall, within municipal subdivisions covered by lot and block system, correct any assessment where the lot and block system descriptive number is absent.(3) The recorder of deeds shall receive for recording any deed that refers to a specific parcel of real estate. If the deed does not bear the certification by the custodian of the lot and block system that the descriptive numbers incorporated in the description of the real estate described therein are correct, then, before transcribing any such deed lacking the certification, the recorder of deeds shall obtain the same from the custodian of the lot and block system.(4) The treasurer or tax collector of each city, borough, town, township or school district where the lot and block system has been completed under the order of court shall place upon each tax bill sent out, and upon each tax receipt issued upon payment, the lot and block system descriptive numbers.(5) The controller, in the case of the county, and the treasurer, tax collector or solicitor, as the case may be, in each city, borough, township or school district, within which the lot and block system has been completed, shall, at the time of filing liens for unpaid taxes with the prothonotary, set forth on such liens the individual lot and block system descriptive numbers, and the prothonotary shall not receive and file such liens unless the descriptive numbers are contained thereon.(6) For the purposes of the sale of real estate for delinquent taxes, either by the sheriff of the county or by the commissioners and treasurer of the county, or by the treasurer of any city, borough, town, township or school district, the lot and block system descriptive numbers are hereby declared to be sufficient description for the advertising preceding such sale, for the oral description read at such sale prior to receiving bids and for the purposes of the description to be inserted in any tax deed to be given to the purchaser at such sale.Added by P.L. TBD 2018 No. 154, § 69, eff. 12/24/2018.