Taxation — Payment of taxes into court — Appeal pending before Board of Property Assessment, Appeals and Review — Delinquency pending appeals — General County Assessment Law — Second Class County Tax Assessment Act.
1. Under The General County Assessment Law of May 22, 1933, P. L. 853, as amended by the Act of July 15, 1935, P. L. 1007, and the Second Class County Tax Assessment Act of June 21, 1939, P. L. 626, a taxpayer does not have the right to pay into court taxes levied against him upon real estate from the assessment of which he has duly appealed and which appeal is still pending before the Board of Property Assessment, Appeals and Review. [577-81]
2. Sections 10 and 16 of the Second Class County Tax Assessment Act, do not prevent taxes from becoming delinquent until after appeals are completed. [580]
PER CURIAM, August 1, 1949:
The Order of the Court below is affirmed on the opinion of Judge MONTGOMERY.