Three tiers of tax sale, three outcomes
The Real Estate Tax Sale Law, Act 542 of 1947 at 72 P.S. § 5860.101 and following, runs delinquent property through three stages. An upset sale under § 5860.605 requires a minimum bid covering taxes, municipal claims, and costs, and the purchaser takes subject to every mortgage, lien, and estate the upset price did not cover. If nothing sells, the bureau petitions the court under § 5860.610 for a judicial sale, which conveys free and clear of divested liens. What still does not sell lands in the repository under § 5860.626, where any bid may be made subject to approval by the taxing districts. Philadelphia and Allegheny County operate under separate statutes.
Pennsylvania has no dormant mineral act
Ohio and West Virginia let a surface owner reclaim long-abandoned mineral interests. Pennsylvania does not. The Dormant Oil and Gas Act, Act 115 of 2006 at 58 P.S. § 701.1 and following, only lets a court create a trust and appoint a trustee to lease on behalf of unknown or unlocatable owners; title never vests in the surface owner. A severed interest from the 1880s is still owned by somebody. The wording of the old deed matters too: under the Dunham rule, reaffirmed in Butler v. Charles Powers Estate in 2013, a reservation of 'minerals' that does not name oil or natural gas is presumed not to include them.
Clean and Green carries a seven-year rollback
Act 319 of 1974, the Pennsylvania Farmland and Forest Land Assessment Act at 72 P.S. § 5490.1 and following, assesses enrolled land at use value rather than market value in three categories: agricultural use, agricultural reserve, and forest reserve. Enrollment generally takes ten acres, or less if agricultural use land can produce at least $2,000 a year in farm income. A change to an ineligible use triggers roll-back taxes for the year of the change and the six preceding years — seven total — plus six percent interest. A sale that keeps the qualifying use does not by itself break enrollment. County assessment offices administer the program, and their application and split-off procedures differ.
Act 13 did not preempt local zoning
Act 13 of 2012 rewrote Pennsylvania's oil and gas law at 58 Pa.C.S., and part of it tried to force uniform municipal treatment of gas operations. In Robinson Township v. Commonwealth, decided in 2013, the Pennsylvania Supreme Court struck those provisions down, resting on the Environmental Rights Amendment at Article I, Section 27 of the state constitution. Municipal zoning of well pads, compressors, and impoundments survives, so the answer varies township by township. Act 13 also left Pennsylvania without a natural gas severance tax; it imposed an unconventional gas well impact fee instead, administered by the Public Utility Commission and distributed largely to host counties and municipalities.