TAX - PENNSYLVANIA

In re Upset Sale, Tax Claim Bureau of Tioga County, Control No. 012488

Supreme Court of Pennsylvania - January 21, 2026 - A.3d - 2026 WL 168395

Property owner filed objections to upset tax sale of his residential property by county tax claim bureau, alleging that he lacked notice of sale and that sale price was grossly inadequate. Successful bidder intervened.

The Court of Common Pleas denied objections. Property owner appealed. The Commonwealth Court affirmed. Property owner filed petition for allowance of appeal, which was granted.

The Supreme Court held that:



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