Ellis v. Houseknecht

Citations

• 57 Pa. Super. 55
• 1914 Pa. Super. LEXIS 149

Syllabus

<p>Taxation — Unseated lands — Assessment and levy — Tax sale — Acts of April 8,1804, 4 Sm. L. 201, March 18,1815, 6 Sm. L. 299, April 15, 1834, P. L. 509, June 6,1887, P. L. 868, and June 4,1901, P. L. 864.</p> <p>1. To sustain a tax title for unseated lands there must be an assessment, a tax lawfully levied, the tax must be due and unpaid for one year, a regularly conducted sale, and no redemption.</p> <p>2. Whenever an assessment for taxes against unseated land has been properly made and returned into the county commissioner’s office, and the rate fixed by the county commissioners, the taxes become due, and if, from the date of the return of the assessment and the levy, there has been one whole year prior to the sale by the county treasurer, such sale is good and vests a legal title in the purchaser.</p> <p>3. The placing of a tax duplicate in the county treasurer’s hands does not fix the time when the taxes become due and payable. It is the assessment that makes the tax, and when assessed they are due and payable. The word “collectible” used in the Act of June 6,1887, P. L. 363, does not change the time when a tax becomes due and payable.</p>