Section 5860.309 - Contents of claims enteredAll claims for taxes returned, made up as a claim and entered in the claim docket in the bureau shall set forth:
(a) The names of the taxing districts for which filed,(b) Except when the owner of the property is unknown and has been unknown for a period of not less than five years, the name of the owner and the owner's last known address, including the zip code by virtue of the knowledge and information possessed by the bureau, by the tax collector for the taxing district making the return and by the county office responsible for assessments and revisions of taxes, of the property against which it is filed,(c) A description of the property against which the claim is filed sufficient to identify the same. A description of the property shall be deemed sufficient if it contains (1) a reference to a record of a deed or other instrument of conveyance which describes the property, or (2) a reference to the number or number and block of the property in a plan, recorded in the office of the recorder of deeds of the county, and the record of such plan, or (3) a reference to the number on any lot and block plan officially adopted by a taxing district, or (4) a statement of the street and number of the property as officially designated by public authorities of a taxing district as of the time the property was assessed, or (5) where the property is not identified by reference to the record of a deed, or other instrument of conveyance, and may not be identified by street and number, or by recorded plan, or by a lot and block plan, a statement of the approximate acreage of the property and the name of at least one (1) owner of adjoining property, if such statement is accompanied by information showing the character of and use to which the property is devoted, as for instance "dwelling and lot," "vacant lot," "vacant land" or "hotel, restaurant, apartment house, office building, bank building, manufacturing plant, industrial plant and the lands belonging thereto," or "farm and the buildings thereon," or "plant nursery and buildings thereon," or "forest or woodland," or "wasteland," or "coal, oil or other mineral severed from the surface," etc., or intelligible abbreviations thereof. A variation in the description of the property given in the claim filed from that shown on the assessment for tax purposes shall not constitute an irregularity and shall not invalidate the claim. The aforesaid description shall not be deemed exclusive.(d) The year or years, period or periods, for which the respective taxes were levied, and the amount of taxes due for each year, or period, and the penalties and interest due thereon at the time of filing.(e) That due notice of the returns of such taxes, the entry of the claim and that the same would become absolute, if no exceptions were filed, was given to the owner or posted on the property in the manner required by law. Said claim shall be entered in the office of the bureau in the proper claim docket and be signed by or have stamped thereon a facsimile signature of the director.
1947, July 7, P.L. 1368, No. 542, art. III, § 309. As amended 1961, Sept. 15, P.L. 1334, § 3; 1986 , July 3, P.L. 351, No. 81, § 14, effective in 30 days; 2006, Feb. 21, P.L. 33, No. 12, §1, effective in 60 days [ 4/24/2006].