As the city of Philadelphia becomes more intent in collecting its real estate tax delinquencies by way of selling properties located within the city limits at tax foreclosure sales, every month, you will find written memoranda issued by trial court judges in Philadelphia as well as appellate courts interpreting Pennsylvania’s Municipal Claims and Tax Liens Act, 53 P.S. Section 7101 et seq.
In City of Philadelphia v. Philadelphia Scrapyard Properties LLC, 2016 Pa. Commw. LEXIS 95 (Feb. 24, 2016), Judge Anne E. Covey, on behalf of the Commonwealth Court, recently wrote a memorandum opinion dealing with some of the issues pertaining to a property owner’s right in Philadelphia to redeem the property after the property is sold to a third-party bidder at a tax foreclosure sale.
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