1Amending the act of July 7, 1947 (P.L.1368, No.542), entitled,
2as amended, "An act amending, revising and consolidating the
3laws relating to delinquent county, city, except of the first
4and second class and second class A, borough, town, township,
5school district, except of the first class and school
6districts within cities of the second class A, and
7institution district taxes, providing when, how and upon what
8property, and to what extent liens shall be allowed for such
9taxes, the return and entering of claims therefor; the
10collection and adjudication of such claims, sales of real
11property, including seated and unseated lands, subject to the
12lien of such tax claims; the disposition of the proceeds
13thereof, including State taxes and municipal claims recovered
14and the redemption of property; providing for the discharge
15and divestiture by certain tax sales of all estates in
16property and of mortgages and liens on such property, and the
17proceedings therefor; creating a Tax Claim Bureau in each
18county, except counties of the first and second class, to act
19as agent for taxing districts; defining its powers and
20duties, including sales of property, the management of
21property taken in sequestration, and the management, sale and
22disposition of property heretofore sold to the county
23commissioners, taxing districts and trustees at tax sales;
24providing a method for the service of process and notices;
25imposing duties on taxing districts and their officers and on
26tax collectors, and certain expenses on counties and for
27their reimbursement by taxing districts; and repealing
28existing laws," further providing for county bureau to
29collect taxes, for system of accounting and distribution, for
30reimbursement of county and charges and for agent of taxing
31districts and lien certificates.

32The General Assembly of the Commonwealth of Pennsylvania

1hereby enacts as follows:

2Section 1. Section 204 of the act of July 7, 1947 (P.L.1368,
3No.542), known as the Real Estate Tax Sale Law, amended July 3,
41986 (P.L.351, No.81), is amended to read:

5Section 204. County Bureau to Collect Taxes.--

6(a) Each county bureau shall receive and collect such taxes
7and give proper receipt therefor when payment is offered, and to
8make distribution of the moneys received as provided by this
9act.

10[(b) (1) All taxes for which returns have been made to the
11bureau shall be payable only to the bureau and shall not be
12payable to or be accepted by any taxing district or tax
13collector.

14(2) In the event that any such taxes are received or
15accepted by any taxing district contrary to the provisions of
16this section, the taxing district shall be liable to the bureau
17for, and the bureau shall deduct from any distribution to which
18the taxing district is entitled under section 205, all charges,
19fees, costs, commission and interest to which the bureau would
20otherwise have been entitled under the act if payment had been
21made directly to the bureau.]

22Section 2. Section 205 of the act, amended June 29, 1990
23(P.L.260, No.61), is amended to read:

24Section 205. System of Accounting and Distribution.--

25(a) In each county bureau a system of accounting and
26distribution of all moneys collected or received under the
27provisions of this act shall be established in the bureau as may
28be determined by the county commissioners, the county
29controller, if any, and county treasurer.

30(b) The bureau shall keep an accurate account of all money

1recovered and received by it under this act and maintain a
2separate account for each property.

3(c) Money received on account of costs, fees and expenses
4advanced by any taxing district shall be repaid to the taxing
5district making the advance. Other money collected under this
6act shall be subject, first, to a commission of five per centum
7(5%) of all money collected to be retained by the bureau to
8offset costs of the administration of this act. Money received 
9or collected by taxing districts directly pursuant to alternate 
10statutory collection schemes shall not be subject to any 
11commissions imposed under this act. Interest earned on money
12held by the bureau prior to distribution shall also be retained
13by the bureau for administrative costs.

14(c.1) It shall then be the duty of the bureau to distribute
15the entire remaining balance of the moneys collected, except
16moneys collected through any tax sale under the provisions of
17this act, to the taxing districts at least once every three (3)
18months in proportion to the taxes due each taxing district.

19(d) It shall be the duty of the bureau to distribute all
20moneys collected as the result of any tax sale conducted under
21the provisions of this act, less the deductions authorized by
22subsection (c), in the following manner and according to the
23following priority:

24(1) First, to the Commonwealth, by payment to the State
25Treasurer through the Department of Revenue, for satisfaction of
26tax liens of the Commonwealth only if the total amount of such
27liens or such portion thereof have been included in the purchase
28price and paid by the purchaser or the property is sold at
29judicial sale pursuant to this act.

30(2) Second, to the respective taxing districts in proportion

1to the taxes due them.

2(3) Third, to taxing districts or municipal authorities for
3satisfaction of municipal claims.

4(4) Fourth, to mortgagees and other lien holders, in order
5of their priority, for satisfaction of mortgages and liens as
6they may appear of record, whether or not discharged by the
7sale.

8(5) Fifth, to the owner of the property.

9(e) Prior to the actual distribution required by subsection
10(d), the bureau shall petition the court of common pleas for a
11confirmation of distribution. The petition shall set forth a
12proposed schedule of distribution for each account and shall
13request the court to issue a rule to show cause on each
14distributee why the court should not confirm the distribution as
15proposed. The rule to show cause and a copy of the petition
16shall be served by first class mail upon each distributee and
17upon the purchaser, with proof of mailing to the last residence
18or place of business of the distributee known to the bureau and
19to the purchaser at the address given to the bureau. If the rule
20to show cause is not returned by any distributee or purchaser on
21or before the time set for its return, the court shall forthwith
22confirm the distribution absolutely. If any distributee or
23purchaser makes a return of the rule within the time set by the
24court, the court shall forthwith hear any objections and
25exceptions to the proposed distribution and thereafter adjust
26the schedule of distribution as it deems just and equitable
27according to law and confirm the distribution absolutely as
28adjusted. An absolute confirmation of distribution by the court
29shall be final and nonappealable with respect to all
30distributees listed in the petition.

1(f) Whenever no claim for payment of any balance due the
2owner of the property is presented by or on behalf of the owner
3within a period of three (3) years of the date of the sale, the
4balance of the proceeds shall be distributed to the respective
5taxing districts pro rata based on the millage imposed by the
6respective taxing districts as of the year such property was
7sold. Interest earned by the proceeds of the sale during this
8three-year period shall be retained by the county.

9Section 3. Sections 207 and 208 of the act, amended July 3,
101986 (P.L.351, No.81), are amended to read:

11Section 207. Reimbursement of County; Charges.--(a) In
12order to reimburse the county for the actual costs and expenses
13of operating the bureau created by this act, the county shall
14receive and retain out of all moneys collected or received under
15the provisions of [this act] section 205(c), five per centum
16(5%) thereof, which percentage shall be deducted by the bureau
17before paying over moneys to the respective taxing districts
18entitled thereto. This percentage and interest earned under
19section 205 shall be paid into the county treasury for the use
20of the county. The reimbursement herein provided for shall be in
21addition to the costs, fees and expenses advanced by the county,
22which, upon recovery, are payable to the county as provided by
23the preceding section of this act.

24(b) In addition to the five per centum (5%) authorized by
25subsection (a), and the reimbursement as therein provided,
26maximum charges for the following or similar type services are
27authorized:

28(1) Entry of Claim, includes ....................	$10.00
29(i) audit lien sheets
30(ii) enter on property card
20130SB0634PN0607 -5-
1(iii) enter in docket
2(iv) enter in index
3(v) type notice of return
4(vi) mail notice of return
5(2) Satisfaction of Claim, includes .............	$5.00
6(i) prepare receipt
7(ii) satisfy docket
8(iii) satisfy index
9(iv) post property card
10(v) enter on daily distribution sheet
11(3) Preparation of Sale, includes ...............	$15.00
12(i) prepare cost sheet
13(ii) type notice of sale
14(iii) mail notice of sale
15(iv) prepare advertising copy
16(4) Review of Records, includes .................	$10.00
17(i) check assessment records
18(ii) check Recorder of Deeds
19(iii) check Register of Wills
20(5) Preparation of Deed..........................	$25.00
21(6) Discharge of Tax Claim, Section 501..........	$5.00
22(6.1) Removal from Sale, Section 603.............	$5.00
23(7) Agreement to Stay Sale, Section 603..........	$15.00
24(8) Postage......................................	Actual cost

25It is the intent of this act to authorize the bureau to charge
26the costs of its operation against the properties for which a
27delinquent return is made on an equitable and pro-rata basis in
28so far as is possible. The charge made for each service shall
29bear a reasonable relationship to the service rendered.

30Section 208. Agent of Taxing Districts; Lien Certificates.--

1The bureau and the director thereof shall, in the administration
2of this act, be the agent of the taxing districts whose tax
3claims are returned to the bureau for collection and prosecution
4under the provisions of this act, and in the management and
5disposition of property in accordance with the provisions of
6this act.

7Any taxing district whose tax claims have been returned to
8the bureau under the provisions of this act shall have the right
9to adopt a resolution advising the bureau that it intends to
10collect some or all of its delinquent taxes pursuant to an
11alternate tax collection scheme and directing the bureau not to
12collect some or all of its delinquent taxes.

13The bureau shall, upon request of any person, furnish a lien
14certificate showing the taxes due on any property as shown by
15its records. A fee of not more than five dollars ($5) shall be
16charged for any such certificate and shall be payable to the
17county.

18Section 4. This act shall take effect in 60 days.