An Act amending the act of July 7, 1947 (P.L.1368, No.542), known as the Real Estate Tax Sale Law, in sale of property, providing for delinquent real estate tax notification to designated individual; providing for unseated lands; and imposing duties on the Department of Community and Economic Development.
What changed between versions
The specific requirement that an owner must be an 'older adult' (at least 60 years old) to use the designated notification form was removed, allowing any owner to assign a representative to receive tax notices.
A new Article VII-A was added to define and regulate the sale, title transfer, and redemption of 'unseated lands,' specifically addressing subsurface mineral rights.
New requirements mandate that claims to redeem unseated land must include a recorded exemption receipt or a deed with a stamped redemption notation.
The distribution of the designation form was changed from requiring physical copies to each taxing district and aging agency to simply distributing copies to each taxing district and aging agency.
The law now explicitly states that the duty to pay taxes on unseated lands is a charge against the land itself, meaning personal notice of the sale to the landowner is not required.
The title and summary of the act were updated to reflect the addition of provisions for unseated lands and the removal of the 'older adult' specific language.
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