Municipal Liens in Pennsylvania
Outstanding Code, HOA, and Utility matters that are not filed at the county courthouse are not a customary part of a title search. These matters are typically handled by the party handling the closing by directly contacting the offices involved.
"Business Improvement District", "Neighborhood Improvement District", "Special Services District", etc.
These Districts are legal mechanisms for property owners in a defined geographic area to jointly plan and put in place a sustainable funding source that can pay for a set of services to improve their area. Once established, the organization that manages the District can make special assessments against the properties within the District. Failure to pay the fees can result in the filing of a lien.
- Neighborhood Improvement District Act, 73 PS §§ 831-841 (except cities of the first class (Philadelphia)) - effective 2/20/2001
- Community Economic Improvement Act, 53 PS §§ 18101-18112 (only cities of the first class (Philadelphia)) - effective 2/19/1999
- Municipal Authorities Act of 1945, 53 P.S. § 301 et seq. - continues to govern Districts established under it prior to effective date of newer laws
- Repealed and codified in 2001 as 53 Pa.C.S. Chapter 56
- 5607(a)(3), (a)(17)
- Business Improvement District Act, 53 Pa.C.S. Chapter 54
State Tax Liens
[The following was taken from a PA Department of Revenue Notice of Tax Lien and may not be a complete listing]
- Corporation taxes - 72 PS 1404
- Personal income tax - 72 PS 7345
- Realty transfer tax - 72 PS 8112-C
- Liquid fuels tax - 72 PS 2611-M
- Fuel use tax - 72 PS 2614.13
- Motor carriers road tax - 75 PaCS 9615
- Inheritance and estate tax - 72 PaCS 1701 et seq. (72 PS 2485.101 et seq. for persons dying prior to 12/13/82)
- State and local sales, use and hotel occupancy tax and public transportation assistance fund taxes - 72 PS 7242
- Motorbus road tax - 75 PaCS 9815
- Liquid fuels and fuels tax and oil company franchise tax - 75 PaCS 9013
