27 chapters · 385 sections in this title.
35 Pa.C.S. § 5701 Definitions
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The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "COVID-19 disaster emergency." The duration of the proclamation of disaster emergency issued by the Governor on March 6,…
35 Pa.C.S. § 5711 Scope of subchapter
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This subchapter provides temporary authority to a taxing district to deal with the taxation of all real property made taxable by the laws of this Commonwealth during the COVID-19 disaster emergency.
35 Pa.C.S. § 5712 Definitions
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The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Tax collector." An individual or entity elected, appointed or otherwise required to collect a tax for a taxing distr…
35 Pa.C.S. § 5713 Real property tax relief
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(a) General rule.--Notwithstanding any other law and subject to subsection (b), a taxing district may, by majority vote of the taxing district's governing body, do any of the following for the collection of a tax imposed on the assessed value of real property that would otherwise…