§ 12104 — Collection of tax and municipal claims by suit and limitations

(a) Proceedings.--In addition to the remedies provided by law for the collection of tax and municipal claims, a county may proceed for the recovery and collection of a tax or municipal claim owed to the county against each owner of the property owing the tax or municipal claim to the county by a civil action or other appropriate remedy. A penalty of 10% and interest at the prevailing legal rate and costs of suit shall be added to each judgment obtained for the taxes or municipal claim. Upon judgment, execution may be issued without a stay or benefit of an exemption law.

(b) Right to collect.--The right of a county to collect unpaid taxes or municipal claims owed to the county under this section may not be affected by the fact that the tax or municipal claims have or have not been entered as liens in the office of the prothonotary.

(c) Civil action.--A civil action brought to recover unpaid taxes or municipal claims owed to the county shall be commenced within 20 years of the following:

(1) The date a tax is due.

(2) The date of completion of an improvement from which the claim arises.

(3) The date that the property owner first became liable for payment of a claim other than that for taxes or improvements.

(d) Retroactivity.--The remedy granted under this section shall be applied retroactively.