How do Pennsylvania's three tax sales differ?
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.