72 Pa. Stat. § 3310-211

Current through P.A. Acts 2024-18

Section 3310-211 - Authority to remove lien

The secretary shall remove the lien on any property and shall promptly notify the property owner that the lien has been removed if any of the following apply:

(1) the debt which underlies the lien has been otherwise satisfied;

(2) removal of the lien will facilitate the collection of the outstanding debt; or

(3) the taxpayer has entered into an agreement under section 205 to satisfy the outstanding debt by means of installment payments and such agreement provides for the removal of the lien.

72 P.S. § 3310-211

1996, Dec. 20, P.L. 1504, No. 195, § 211, effective in 60 days. Reenacted 2001, June 22, P.L. 595, No. 47, § 1, imd. effective.