72 Pa. Stat. § 3402-508

Current through P.A. Acts 2023-32
Section 3402-508 - Lien of taxes
A. All taxes imposed by this act, together with all penalties and interest, shall be considered a public account, after being assessed in the manner prescribed in this act, and as such shall be a lien upon the franchises and property both real and personal of the taxpayer against whom the same are assessed, after the same has been entered and docketed of record by the prothonotary of the county where the resident's franchises or property are situated.
B. The department may at any time transmit to the prothonotaries of the respective counties of the Commonwealth, to be by them entered of record, certified copies of all liens for taxes imposed by this act, and penalties and interest, upon which record it shall be lawful for writs of scire facias to issue and be prosecuted to judgment and execution in the same manner as such writs are ordinarily employed.

72 P.S. § 3402-508

1935, July 12, P.L. 970, No. 314, art. V, § 508.