For the past several years, the city of Philadelphia has made a concerted effort to sell tax delinquent properties through the tax foreclosure sale process under the Municipal Claims and Tax Lien Act, 53 P.S. Section 7101 et seq.

In a pair of rulings handed down by the Commonwealth Court within the past two months, desperate attempts by property owners to overturn tax sales orchestrated by the city have failed miserably.

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