Subordination of Lien

Act 2 of 1971, § 2173, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 2173

Section 2173. Subordination of Lien.--If real property subject to the lien is mortgaged or leased by a fiduciary who is subject to the jurisdiction of the court and who has given a 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 shall become subject and subordinate to the rights and interests of the mortgagee, lessee or other person so secured.

(2173 added Aug. 4, 1991, P.L.97, No.22)