§ 14901.2. Collection of tax on real property from rent paid to owner in county of the second class A.
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§ 14901.2. Collection of tax on real property from rent paid to owner in county of the second class A.
(a)Rental income.-- If the owner of residential or commercial real property that is located in a county of the second class A and subject to a claim owed to the county under the act of May 16, 1923 (P.L.207, No.153), referred to as the Municipal Claim and Tax Lien Law, derives any rental income from the property, the county treasurer shall notify the property owner in writing of the property owner's duty to remit the rental income to the office of the county treasurer. The rent remitted shall be applied to the amount of tax owed to the county, with any interest or penalties due, until the claim is paid in full.
(b)Notice.-- The notice under subsection
(a)shall include the amount of the claim on the property, including interest and penalties, and each date the rental income is to be remitted. If, after 15 days of the date or dates specified in the notice, the property owner fails to remit the rental income, the county may immediately begin the judicial sale process under the Municipal Claim and Tax Lien Law.
16c14902s