53 Pa. Stat. § 6802

Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 6802 - Collection of personal property taxes; cities of first and second class; assumpsit; jurisdiction; judgment; appeal; execution; exemptions

That in addition to the other remedies provided by law, that all cities of the first and second class of this Commonwealth may proceed for the collection of any taxes lawfully imposed and assessed on personal property of any nature or character, including stocks, bonds, mortgages, and money at interest, or assessed against the owner or owners of such personal property, by action of assumpsit against the owner or owners thereof; such action to be brought before any magistrate, justice of the peace, or court of record of competent jurisdiction, depending on the amount involved, with similar rights of appeal as in other actions of assumpsit. Judgments obtained in such actions of assumpsit to collect any of the taxes aforesaid shall include interest and penalties as provided by law, and shall have the same effect, to all intents and purposes, as judgments in other cases. Upon such judgments a writ of execution may be issued as in other actions of assumpsit for the collection thereof, together with costs of suit, without any stay of execution; and no defendant in any such judgment shall have the right to any exemption of property levied upon to collect the same: Provided, That this act shall also extend to and include all taxes, personal, heretofore assessed which became due and payable at any time not exceeding six (6) years prior to the passage of this act.

53 P.S. § 6802

1923, July 11, P.L. 1038, § 1.