Section 11701.141 - Jurisdiction of court of common pleas(a)Increases in tax rates.--The court of common pleas of each county shall have jurisdiction to hear a petition filed by a municipality which has adopted a plan pursuant to Subchapter C or C.1 of Chapter 2 to increase rates of taxation for earned income on residents and nonresidents, real property, or both, beyond maximum rates provided by law in accordance with section 123. The court may extend annually the increased taxing powers of the municipality until the termination date of the plan adopted by the municipality pursuant to Chapter 2.(a.1)Levy of payroll preparation tax.--The court of common pleas of each county shall have jurisdiction to hear a petition filed by a municipality which has adopted a plan pursuant to Subchapter C or C.1 of Chapter 2 to levy a payroll preparation tax authorized by section 123(c)(1.1).(a.2)Increase in local services tax.--The court of common pleas of each county shall have jurisdiction to hear a petition filed by a municipality which has adopted a plan pursuant to Subchapter C or C.1 of Chapter 2 to increase the rate of the local services tax in accordance with section 123(c)(1.2).(b)Involuntary compromises of delinquent taxes.--The court of common pleas of each county may hear a petition filed by at least two taxing authorities having taxing power over the properties within a municipality which has adopted a plan pursuant to Subchapter C or C.1 of Chapter 2 if the petition requests a compromise of delinquent taxes due on a property in that municipality. The court may order the property to be sold at a sheriff's sale and the proceeds to be divided among all authorities which are owed taxes for the property sold. If the property is sold at sheriff's sale and if the proceeds are insufficient to satisfy tax liens on the property, the court shall order a proration of the sale proceeds among the taxing authorities which fixed the liens. 1987, July 10, P.L. 246, No. 47, § 141, effective in 60 days. Amended 1996, July 11, P.L. 645, No. 108, § 1, effective in 60 days; 2014, Oct. 31, P.L. 2983, No. 199, § 6, effective in 60 days [Dec. 30, 2014].