The tax imposed by this article, together with
all penalties, shall be a lien against the real estate to which the
document relates and, in the case of an acquired company, the real
estate owned by the acquired company. The lien shall date from the
time when the tax is due and payable and shall continue until discharged
by payment in full of the tax, together with all penalties. In order
to enforce the lien, the municipality may proceed under the Municipal
Claims and Tax Liens Act of 1923, 53 P.S. § 7101 et seq.,
or in any other appropriate manner.
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