15. What is a Judicial Tax Sale?

Properties not sold at two consecutive annual Upset Tax Sales are then placed on a repository list by the Tax Claim Bureau. Some Counties have a procedure to immediately undertake action steps to schedule a Judicial Tax Sale of properties on a repository list. Most often a County Tax Claim Bureau waits for an interested buyer to ask that a property be scheduled for a Judicial Tax Sale. A commitment to minimally pay the administrative costs in preparing the property for a Judicial Tax Sale auction must be made by the interested buyer. The reason is that the provisions of the Pennsylvania Real Estate Tax Sale Act must be met. The principle compliance purpose is to assure that the owner and lien holders are notified of the Judicial Sale. This is an effort under the law to give the parties a way to continue possession and control before a Judicial Sale auction occurs. It is a way to avoid deprivation of property rights without due process.  The Judicial Sale sells the property free and clear of all County, School District, Municipal, tax liens, and private liens.