Sale by Fiduciary

Act 2 of 1971, § 2170, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 2170

Section 2170. Sale by Fiduciary.--If real property subject to the lien of taxes imposed by this article is sold or exchanged by a fiduciary who is subject to the jurisdiction of the court and who has given bond as required by 20 Pa.C.S. (relating to decedents, estates and fiduciaries), or is a corporate fiduciary which need not file bond under 20 Pa.C.S., the lien on the property sold shall cease.

(2170 added Aug. 4, 1991, P.L.97, No.22)