53 Pa. Stat. § 7231
Current through Pa Acts 2024-53, 2024-56 through 2024-111
The word "person" as used in this act shall be construed to include any individual, association, copartnership, and corporation.
The term "delinquent taxes and municipal claims," as used in this act, shall include all delinquent taxes and municipal claims, whether or not liens for such taxes or claims have been filed in the office of the prothonotary of the county, and shall include also all penalties, interest, and costs due on such delinquent taxes and municipal claims.
The term "political subdivision," as used in this act, means county, city, other than city of the first class, borough, town, township, poor district, institution district and school district within the Commonwealth.
53 P.S. § 7231