(a) General rule.--No judicial officer or officer enforcing orders of a court or magisterial district judge shall, as such, sell the property of any person without filing with the Department of Revenue at least 20 days prior to the sale a report or return with respect to such property containing such information as the department may specify by regulation.
(b) Exceptions.--The department may by regulation exempt certain classes of transactions from the requirements of subsection (a) if it finds that such reports are not necessary to facilitate the collection of the public revenues. The requirements of subsection (a) shall not be applicable to any transaction where the court, after notice to the department, finds that the exigency of the case is such as to impel the omission of usual procedures.
(Nov. 30, 2004, P.L.1618, No.207, eff. 60 days)
2004 Amendment. Act 207 amended subsec. (a). See section 29 of Act 207 in the appendix to this title for special provisions relating to construction of law.
Saved from Suspension. Pennsylvania Rule of Civil Procedure for District Justices No. 482(7), as amended June 30, 1982, provided that section 8151 shall not be deemed suspended or affected. Rules 401 through 482 relate to execution of judgments for the payment of money rendered by district justices. Act 207 of 2004 changed justices of the peace to magisterial district judges. Rule 482 can now be found in the Rules of Conduct, Office Standards and Civil Procedure for Magisterial District Judges.
Pennsylvania Rule of Civil Procedure No. 3159(b)(8), adopted April 20, 1998, provided that section 8151 shall not be deemed suspended or affected by Rules 3101 through 3149 relating to enforcement of money judgments for the payment of money.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Title 42 - JUDICIARY AND JUDICIAL PROCEDURE
Chapter 81 - Judgments and Other Liens
Section 8101 - Interest on judgments
Section 8102 - Contribution among joint judgment debtors
Section 8103 - Deficiency judgments
Section 8104 - Duty of judgment creditor to enter satisfaction
Section 8121 - Scope of subchapter
Section 8122 - Waiver of exemption
Section 8123 - General monetary exemption
Section 8124 - Exemption of particular property
Section 8125 - Tangible personal property exhibited at international exhibitions
Section 8126 - Common carriers not liable
Section 8127 - Personal earnings exempt from process
Section 8128 - Transfer of claim to avoid policy of Commonwealth
Section 8141 - Time from which liens have priority
Section 8142 - Endorsement of time
Section 8143 - Open-end mortgages
Section 8144 - Mortgages to secure certain advances
Section 8151 - Notice to Department of Revenue of judicial sale of property