7311 - Sale of real property for delinquent taxes and municipal claims.

     § 7311.  Sale of real property for delinquent taxes and                municipal claims.        (a)  Lien saved on stay of sale.--Whenever, pursuant to the     provisions of the Federal Soldiers' and Sailors' Civil Relief     Act of 1940 and the amendments thereto, a sale of any real     property, owned and occupied for dwelling, professional,     business or agricultural purposes by a person in military     service, or his dependents, at the commencement of his period of     military service and still so occupied by his dependents or     employees, to enforce the collection of a delinquent tax or     municipal claim, or the commencement of any proceeding or action     for such purposes, is stayed by any court of record of this     Commonwealth, the lien of the tax or of a tax or municipal claim     affected thereby, shall not be lost.        (b)  Sale and lien time limitations extended.--In all such     cases the time fixed by statute for any such sale, or the     commencement of any such proceeding or action, and the lien of     the tax or the tax or municipal claim, is hereby extended for a     period equal to the time during which the stay of the court was     effective.        (c)  Redemption period extended.--Whenever the real property,     owned and occupied for dwelling, professional, business or     agricultural purposes by a person in the military service, or     his dependents, at the commencement of his military service and     still so occupied by his dependents or employees, has been sold     to enforce the collection of any tax or municipal claim, and     such person in military service has the right to redeem the     same, and the period of redemption shall expire at any time     before the expiration of six months after the termination of the     military service of such person, the period of redemption as to     such real property shall be extended, and such person in     military service shall have the right to redeem such property at     any time not later than six months after the termination of the     military service of such person.