Pennsylvania Commonwealth Court Affirms Delaware County’s Denial of Petition to Set Aside Tax Sale

The Pennsylvania Commonwealth Court affirmed a Delaware County Common Pleas Court order denying taxpayer’s petition to set aside a tax sale of property located in Upper Chester, Pennsylvania. Taxpayer purchased the property in 2014 but failed to pay taxes owed for 2021 and 2022. The Delaware County Tax Claim Bureau exposed the property to an upset tax sale on Sept. 21, 2023, after providing notice by certified mail, posting, publication, and telephone call. Taxpayer filed a petition to set aside the tax sale, arguing lack of notice, but the trial court found the Bureau complied with statutory notice requirements. The ...