Pennsylvania § 11402.3 - Tax liens and liability for false returns.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 11402.3 — Tax liens and liability for false returns., with citation guidance and answers to common questions.
§ 11402.3. Tax liens and liability for false returns.
(a) Tax liens.--Upon the settlement of the duplicates of city, county, institution district and school taxes which by law are made a lien on real estate, the city treasurer as tax collector shall make out schedules of the city, county, school or institution district taxes uncollected upon the duplicates, including a brief description of the properties against which the taxes are assessed for the purpose of entering a lien or selling the properties.
(b) Failure to collect.--The failure of the city treasurer to collect the taxes from personal property shall not impair the lien of the taxes or affect any sale made for the collection of the taxes.
(c) False returns.--If the city treasurer makes a willfully false return, the city treasurer shall be liable to any individual injured by the false return.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 11402.3
What does Pennsylvania Consolidated Statutes § 11402.3 cover?
Section 11402.3 ("Tax liens and liability for false returns.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 11402.3?
A common citation format is "Pennsylvania Consolidated Statutes § 11402.3" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 11402.3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.