21 Pa. Stat. § 48a

Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 48a - Validating certain tax sales

Whenever, heretofore, any land has been sold by the county treasurer of any county for the purpose of securing the payment of delinquent taxes which were assessed and levied against such land, and the report and return of such sale was made to the court of common pleas of the county and the deed to the purchaser of such land was executed and acknowledged by an attache of the office of the county treasurer as chief deputy treasurer of such county, and not by the treasurer of the county as required by law, such sale shall not be invalidated, after the same has been confirmed by the court, by reason of such defect, even in counties where there was no lawful authority for a deputy county treasurer at the time of such actions, if, in all other respects, the laws relating to the holding of such sale were fully complied with; and all such treasurers' sales are hereby ratified, confirmed, and validated, and the title to any such land, purchased by any person or by the county commissioners of any county at such treasurers' sale, and the deed, so executed and acknowledged to such purchaser, is hereby declared to be as valid as if such defect or error in making the aforesaid report and return had not been made.

21 P.S. § 48a

1939, May 1, P.L. 39, § 1.