Upset Tax Sale • Notice • Requirements • Futility

In re Upset Tax Sale, PICS Case No. 17-0980 (Pa. Commw. June 8, 2017) Leavitt, P. J. (13 pages).

Trial court erred in refusing to set aside an upset tax sale because the bureau did not check current telephone directories for the county, as specifically required by §607.1 of the tax sale law, after the certified notice sent to the owner was returned as unclaimed. Reversed.

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