72 Pa. Stat. § 5575.11
Current through P.A. Acts 2023-32
No abatement of penalties and interest shall be allowed unless the owner or lienholder petitions the officers set forth in section one hereof for an abatement on or before the fifteenth day of September, one thousand nine hundred forty-nine, and pays all of his delinquent real estate taxes less penalties and interest within thirty (30) days after said officers find as a fact that the value of the said real estate is less than the total of taxes, penalties and interest as of the aforesaid date.
72 P.S. § 5575.11