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95 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

basis or under the employer experience provisions of this act, shall be

deemed Commonwealth taxes for purposes of enforcement and priority

in the same manner provided in this act with respect to private employers.

((i) amended July 10, 1980, P.L.521, No.108)

(ii) With respect to such governmental employers, execution by judicial sale of

a delinquent employer's property as provided in this act with regard to

private employers shall not be applicable: Provided, however, That nothing

herein contained shall be construed to limit any other remedies and

procedures for the collection of delinquent employer accounts.

(iii) With respect to such governmental employers, any court which would

have jurisdiction to issue a writ for the judicial sale of such employer's

property were such employer a private employer shall, upon application

by the department, issue a writ directing that the amount due, including

interest and costs, be paid to the Commonwealth out of any moneys of

such governmental employer on hand, and if such moneys are unavailable

or insufficient, then out of the first moneys coming into the hands of its

treasurer or other fiscal officer: And provided further, That any sum due

by such employer under the provisions of this act may be recouped out of

any funds otherwise payable by the Commonwealth to such delinquent

employer.

((e) added July 6, 1977, P.L.41, No.22) (308.1 amended June 22, 1964, Sp.Sess., P.L.112, No.7) Compiler's Note: Section 18(6) of Act 60 of 2012, which amended subsec. (c), provided that the amendment of subsec. (c) shall apply to all liens filed or revived within the five- year period immediately preceding the effective date of section 308.1 and all liens filed or revived on or after the effective date of section 308.1. Section 308.2. Purchase of Property at Judicial Sale; Disposal.--

(a) At any judicial sale of any property, real or personal, of any employer against

whom a lien or judgment has been entered under the provisions of this act, the

department is hereby authorized and empowered to bid in such property if

necessary for the protection of its interest. Title shall be taken in the name of

the Commonwealth to the use of the Unemployment Compensation Fund.

(b) The costs of acquiring property at judicial sale as herein provided and for the