Theobald v. Sylvester

Citations

• 27 Pa. Super. 362
• 1905 Pa. Super. LEXIS 67

Syllabus

<p>Taxation — Inability for taxes — Apportionment—Real estate — Water rents.</p> <p>An owner of real estate is personally liable for taxes as soon as assessed for the ensuing year. If during the year the property is sold in foreclosure proceedings, the purchaser is not personally liable for prior taxes.</p> <p>In Philadelphia there is no personal liability on owners of real estate for water rent.</p>