(a) Tax liens.--Upon the settlement of the duplicates of city, county, institution district and school taxes which by law are made a lien on real estate, the city treasurer as tax collector shall make out schedules of the city, county, school or institution district taxes uncollected upon the duplicates, including a brief description of the properties against which the taxes are assessed for the purpose of entering a lien or selling the properties.
(b) Failure to collect.--The failure of the city treasurer to collect the taxes from personal property shall not impair the lien of the taxes or affect any sale made for the collection of the taxes.
(c) False returns.--If the city treasurer makes a willfully false return, the city treasurer shall be liable to any individual injured by the false return.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Section 11401 - Qualifications
Section 11402 - Bond, insurance and salary
Section 11402.1 - City treasurer to be tax collector
Section 11402.2 - Delivery of duplicates of taxes
Section 11402.3 - Tax liens and liability for false returns
Section 11403 - Receipt and payment of money
Section 11404 - Method of keeping accounts
Section 11405 - Restrictions on money paid out
Section 11406 - Depositories of city funds
Section 11407 - Delivery of city property
Section 11408 - Appointment of deputy city treasurer and employees