Bradford County v. Beardsley

Citations

• 60 Pa. Super. 478
• 1915 Pa. Super. LEXIS 223

Syllabus

<p>Taxation — Tax liens — Tax sales — Statutes—Repeal—Acts of June 4 1901, P. L. S61h and May 21, 1913, P. L. 285.</p> <p>The Act of May 21, 1913, P. L. 285, entitled “An Act providing for the return Of taxes on seated lands in counties, poor districts, boroughs, incorporated towns and townships, for county, poor, borough, town, or township taxes, respectively, and providing for the sale of such lands for taxes,” repeals the Act of June 4, 1901, P. L. 364, in so far as it relates to return of taxes on seated lands and the sale of the lands for nonpayment of county, poor, borough or township taxes.</p> <p>Where the return of the tax collector has been made and the lien filed under the Act of June 4, 1901, P. L. 364, but after the approval of the Act of May 21, 1913, P. L. 285, the lien is void and proceedings thereunder cannot be sustained.</p>