72 Pa. Stat. § 5575.10

Current through P.A. Acts 2023-32

Section 5575.10 - Abatement of penalties and interest in cities and school districts of first class for tax year of 1948 and prior years

All penalties and interest imposed on delinquent city and school real estate taxes in cities of the first class and in school districts of the first class coterminous therewith for the tax year one thousand nine hundred and forty-eight and for all previous tax years shall be abated if the controller, treasurer and receiver of taxes in a city of the first class and the school district of the first class coterminous therewith are unanimously of the opinion that the total of the taxes plus accrued penalties and interest exceeds the market value as of the thirty-first day of December, one thousand nine hundred forty-eight, of the real property for which an abatement is requested.

72 P.S. § 5575.10

1949, May 23, P.L. 1802, § 1.