As municipalities across the state attempt to utilize various methods of raising much-needed revenue, it is noteworthy that the Commonwealth Court has reaffirmed the vitality of our statutory scheme that regulates the process of real estate tax sales.
For the second time since July 2016, the Commonwealth Court has taken a municipal tax bureau to task for not following the requirements of the Real Estate Tax Sale Law at 72 P.S. Section 5860.603. In Sampson v. Tax Claim Bureau of Chester County and CJD Group, (Dec. 12, No. 355 C.D. 2016), the court reversed an order of the Chester County Court of Common Pleas that denied a petition to set aside an upset tax sale. Anyone involved in attempting to stay a real estate tax sale so that the taxpayer can, over time, bring the payments current should be versed in the elements of the statute and the holding of this case and others that will be discussed. The facts giving rise to Sampson are relatively straightforward.
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