Pennsylvania Commonwealth Court Sets Aside Upset Tax Sale, Requires Bureau to Accept Payment Before Sale

The Pennsylvania Commonwealth Court reversed the trial court’s dismissal of a taxpayer’s objection to an upset tax sale, holding that the Schuylkill County Tax Claim Bureau unlawfully refused payment offered prior to the actual sale. The taxpayer attempted to pay delinquent taxes on the morning of the sale, but the Bureau declined payment pursuant to its policy of not accepting payments after 4:30 p.m. on the last business day before sale. The court concluded that Section 603 of the Real Estate Tax Sale Law required the Bureau to accept full payment or offer an installment plan when payment was tendered ...