Pennsylvania Commonwealth Court Denies Upset Property Tax Sale Challenge

The Pennsylvania Commonwealth Court denied the taxpayer’s challenge to an upset property tax sale, affirming the trial court’s ruling. The trial court found that the Bucks County Tax Claim Bureau (Bureau) complied with the tax sale law and the taxpayer appealed, arguing the trial court erred in finding the Bureau took reasonable efforts to find the taxpayer, concluding the Bureau had good cause for waiving personal service, and that the Bureau failed to perfect the tax claim due to defective notice. The Commonwealth Court found the Bureau presented evidence it used sources required in the tax law to search for ...