72 Pa. Stat. § 5540
Current through P.A. Acts 2023-32
Nothing contained in this act shall be construed as repealing or changing the existing laws relating to the collection of such tax or taxes, and in any action instituted for collection of such tax or taxes, the list of such tax or taxes prepared by the receiver or collector of taxes, or a certified copy thereof, shall be prima facie evidence of the liability of the party who was the owner or registered owner of the property at the time the levy of such tax or taxes was made.
72 P.S. § 5540