(a) General rule.-- No judicial officer or officer enforcing orders of a court or magisterial district judge shall, as such, sell the property of any person without filing with the Department of Revenue at least 20 days prior to the sale a report or return with respect to such property containing such information as the department may specify by regulation. (b) Exceptions.-- The department may by regulation exempt certain classes of transactions from the requirements of subsection (a) if it finds that such reports are not necessary to facilitate the collection of the public revenues. The requirements of subsection (a) shall not be applicable to any transaction where the court, after notice to the department, finds that the exigency of the case is such as to impel the omission of usual procedures. Saved from Suspension. Pennsylvania Rule of Civil Procedure for District Justices No. 482(7), as amended June 30, 1982, provided that section 8151 shall not be deemed suspended or affected. Rules 401 through 482 relate to execution of judgments for the payment of money rendered by district justices. Act 207 of 2004 changed justices of the peace to magisterial district judges. Rule 482 can now be found in the Rules of Conduct, Office Standards and Civil Procedure for Magisterial District Judges. Pennsylvania Rule of Civil Procedure No. 3159(b)(8), adopted April 20, 1998, provided that section 8151 shall not be deemed suspended or affected by Rules 3101 through 3149 relating to enforcement of money judgments for the payment of money.
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