Pennsylvania Title 75, Section 9615, outlines the priority, payment, and renewal of liens for unpaid vehicle taxes. It specifies that tax liens take precedence over most claims, except prior recorded mortgages and certain costs, and details the process for renewing these liens every five years. The law also explains how liens are handled during judicial sales of property.
The lien takes priority from the date it is recorded and is paid from the proceeds of a judicial sale before most other claims, except certain prior recorded liens and costs.
The lien remains for five years from the date it is recorded and can be renewed following the same procedures as judgments.
Yes, during a judicial sale, the lien is paid from the sale proceeds, but any remaining unpaid balance continues to be enforceable.
The lien can be renewed and continued in the manner provided for judgment renewals, typically by following specific legal procedures within five years.