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94 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
in the manner hereinafter provided. The lien imposed hereunder shall have
priority from the date of such entry of record and shall be fully paid and
satisfied out of the proceeds of any judicial sale of property subject thereto,
before any other obligation, judgment, claim, lien or estate to which said
property may subsequently become subject, except costs of the sale and of
the writ upon which the sale was made and real estate taxes and municipal
claims against such property, but shall be subordinate to mortgages and
other liens existing and duly recorded or entered of record prior to the
recording of the tax lien. In the case of a judicial sale of property subject t
o a lien imposed hereunder, upon a lien or claim over which the lien
imposed hereunder has priority, as aforesaid, such sale shall discharge the
lien imposed hereunder to the extent only, that the proceeds are applied to
its payment and such lien shall continue in full force and effect as to the
balance remaining unpaid.
(b) The department may at any time transmit to the prothonotaries of the respective
counties of the Commonwealth, to be by them entered of record and indexed as
judgments are now indexed, certified copies of all liens imposed hereunder, upon
which record it shall be lawful for writs of execution to be directly issued without
the issuance and prosecution to judgment of writs of scire facias: Provided, That
not less than ten (10) days before the issuance of any execution on the lien, notice
of the filing and the effect of the lien shall be sent by registered or certified mail
to the employer at his last known post office address. No prothonotary shall
require as a condition precedent to the entry of such liens the payment of the
costs incident thereto.
(c) The liens shall continue and shall retain their priority without the necessity of
refiling or revival.
((c) amended June 12, 2012, P.L.577, No.60)
(d) Notwithstanding any other provisions of this section, the lien herein provided
for shall have no effect upon any stock of goods, wares or merchandise
regularly sold or leased in the ordinary course of business by the employer
against whom said lien has been entered unless and until a writ of execution has
been issued and levy made upon said stock of goods, wares and merchandise.
(e) (i) Any payments due and payable under the provisions of this act by an
employer which is the Commonwealth, a borough, city, county, school
district, township or other political subdivision of the Commonwealth
or instrumentality thereof, or an authority at any level of government
whether such employer's liability is determined on a reimbursement