Pennsylvania Commonwealth Court Affirms Order Denying Petition to Set Aside Property Tax Sale

The Pennsylvania Commonwealth Court affirmed the Erie County Common Pleas Court’s order denying a petition to set aside a tax sale for unpaid 2019 property taxes. The court found the Erie County Tax Claim Bureau complied with the mailed and personal service notice requirements of the Pennsylvania Real Estate Tax Sale Law before selling the property at an upset tax sale. The court ruled the Bureau strictly followed the law’s notice provisions, including obtaining a valid waiver of personal service when the designated process server’s attempts were unsuccessful, and the delinquent taxpayer’s due process rights were not violated. [In Re: ...