Tax Sales in Pennsylvania - Revision history

Josephdebarberie: /* Statutory Basis */

2023-09-26T16:03:08Z

‎Statutory Basis

Josephdebarberie at 19:14, 13 October 2021

2021-10-13T19:14:39Z

Josephdebarberie: Overview of the statutory basis and procedures for tax and municipal claim sales in Pennsylvania

2021-10-13T19:11:16Z

Overview of the statutory basis and procedures for tax and municipal claim sales in Pennsylvania

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=Overview=

Tax Sales in Pennsylvania can be made under different, and often overlapping, statutes, both for unpaid real estate taxes as well as unpaid municipal claims for various services. Reference to the particular statute must be made to ensure the correct procedures are followed. Tax sale statutes are strictly construed and any defect in the proceedings could render the sale invalid. In general, an "Upset Sale" occurs first and can transfer ownership of the Property to the successful bidder subject to all existing liens and claims that were not paid from the proceeds of the sale. If the Property is not sold at an Upset Sale, the taxing authority can petition the Court for a "Judicial Sale" which would be made free and clear of all liens and encumbrances. If the Property does not sell at either public auction sale, it generally reverts to the taxing authority's repository and may be sold directly to a buyer by the authority. 
 
Special attention should be paid that the proper notice is given to the owner(s) (or heirs/representatives of deceased owners) and any lienholders whose liens are to be divested. 
 
 
=Statutory Basis=
 
==Real Estate Tax Sale Law, 72 P.S. § 5860.101, et seq. ("RETSL")==
 
==Municipal Claim and Tax Lien Law/Act, 53 P.S. § 7101, et seq. ("MCTLL" or "MCTLA")==
 
 
=Further Reading=
''Bell v. Berks County Tax Claim Bureau'', 832 A.2d 587, 591 (Pa. Commw. Ct. 2003) - provides an overview 
 
''City of Allentown v. Kauth'', 874 A.2d 164 (Pa. Commw. Ct. 2005) - discusses interplay of RETSL and MCTLA and competing claims of separate municipalities 
 
''In re City of Phila.'', 87 A.3d 397, n.3 (Pa. Commw. Ct. 2014) - provides overview of the tax return process 
 
''EMC Mortg. Corp. v. Lentz'', 972 A.2d 112 (Pa. Commw. Ct. 2009) - discusses interplay of RETSL and MCTLA 
 
''Beacom v. Robinson'', 157 Pa. Super. 515, 43 A.2d 640 (Pa. Super. Ct. 1945) - provides historical context of tax sales 
 
''In re Upset Tax Sale'', 976 A.2d 1271 (Pa. Commw. Ct. 2009) - discusses upset tax sale of land owned by federal government

← Older revision		Revision as of 19:14, 13 October 2021
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	''In re Upset Tax Sale'', 976 A.2d 1271 (Pa. Commw. Ct. 2009) - discusses upset tax sale of land owned by federal government<br>		''In re Upset Tax Sale'', 976 A.2d 1271 (Pa. Commw. Ct. 2009) - discusses upset tax sale of land owned by federal government<br>
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		+	=Links=
		+	[[Municipal Liens]]<br>
		+	[[Municipal Assessments]]<br>
		+	[[Tax Liens]]<br>

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 =Statutory Basis=
 <br>
-==Real Estate Tax Sale Law, 72 P.S. § 5860.101, et seq. ("RETSL")==
+==Real Estate Tax Sale Law, Act of Jul. 7, 1947, P.L. 1368, No. 452, as amended, 72 P.S. § 5860.101, et seq. ("RETSL")==
 <br>
 ==Municipal Claim and Tax Lien Law/Act, 53 P.S. § 7101, et seq. ("MCTLL" or "MCTLA")==
 <br>
 <br>
 =Further Reading=
 ''Bell v. Berks County Tax Claim Bureau'', 832 A.2d 587, 591 (Pa. Commw. Ct. 2003) - provides an overview<br>