In yet another blow to the city of Philadelphia’s attempt to collect upon its substantial real estate tax delinquencies, the Commonwealth Court in City of Philadelphia v. Manu, 2013 Pa. Commw. LEXIS 363, issued a strongly worded opinion in stripping the city of its ability to sell a property under Pennsylvania’s Municipal Claims and Tax Liens Act, 53 P.S. § 7101 et seq. The ramifications of this opinion may forever change how the city forecloses upon real estate tax delinquencies.
In Manu, the city filed a petition seeking authorization to sell a rental property situated in Philadelphia. In the petition, the city alleged that a lien was entered on the property for unpaid water and sewer rents in the amount of $0 (yes, $0) in 1987 and that additional delinquencies may have subsequently accrued. As part of the petition, the city attached an amended claim of $657, plus interest and penalties, for unpaid real estate taxes due on account of the property for 1986.
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