{"data":{"id":"us-pa/53-pa.c.s.-8429","jurisdiction":"us-pa","citation":"53 Pa.C.S. § 8429","heading":"Application of payments.","body":"Unless otherwise specified by the taxpayer, all voluntary payments of an eligible tax shall be prioritized by the local taxing authority as follows:\n(1) Tax.\n(2) Interest.\n(3) Penalty.\n(4) Any other fees or charges.","path":["Title 53 - MUNICIPALITIES GENERALLY","PART VII TAXATION AND FISCAL AFFAIRS","SUBPART C TAXATION AND ASSESSMENTS","CHAPTER 84 GENERAL PROVISIONS","SUBCHAPTER C LOCAL TAXPAYERS BILL OF RIGHTS"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=53\u0026div=0\u0026chpt=84\u0026sctn=29\u0026subsctn=0","current_through":"2026-08-24 (Statute Update stamp, 53 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:34:08Z","sha256":"e2233673243cec8ed969cf6bd15d555922ab4fd4fb5397b6b00bb43e8aa66a81","source_id":"us-pa","stale":false,"prev":"us-pa/53-pa.c.s.-8428","next":"us-pa/53-pa.c.s.-8430"},"notice":"GroundRules: Original legal text. Not legal advice."}