The tax imposed by this subchapter shall become a lien upon the lands, tenements, or hereditaments, or any interest therein, lying, being, situated, wholly or in part, within the boundaries of the borough, which lands, tenements, hereditaments, or interest therein are described in or conveyed by or transferred by the deed which is the subject of the tax imposed, assessed, and levied by this subchapter, said lien to begin at the time when the tax under this subchapter is due and payable, and to continue until discharged by payment or in accordance with the law. The Borough Solicitor is authorized to file a municipal or tax claim in the County Court of Common Pleas, in accordance with the provisions of the Municipal Claims and Liens Act of 1923, 53 P.S. §§ 7101 et seq., its supplements and amendments.
(Res. 1-2006, passed 4-11-2006)