Enforcement of Municipal Tax Liens

Act Number 93 was enacted in November. It amends the PA Municipal Claim and Tax Lien Law to provide for the enforcement of delinquent property tax claims through judgment liens. Under this act, a claim for property taxes that has been reduced to a judgment would be enforceable as a lien against real property in the same manner as a judgment for money. It permits a taxing district to impose liens on a property for delinquent real estate taxes in the judgment index in any court of common pleas, if the claim has been reduced to judgment. Upon filing, the claim becomes a judgment lien on any real property in that county that is owned by the delinquent taxpayer.