Pennsylvania Commonwealth Court Reverses Tax Sale Due to County Notice Violation

The Pennsylvania Commonwealth Court reversed the lower court’s decision and remanded the case to set aside a tax sale of the taxpayer’s property. The dispute arose when the Schuylkill County Tax Claim Bureau sold the taxpayer’s property for delinquent taxes, despite the taxpayer’s attempt to pay the taxes on the morning of the sale. The court found that the Bureau failed to comply with notice requirements under the Real Estate Tax Sale Law and that its policy of not accepting tax payments after 4:30 p.m. on the Friday before the sale violated the law, which allows payment up until the ...