Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 7193.4. Cities of first class;  time for proceeding on claims;  preclusion of sale for undue hardship

Cities of the first class shall proceed on tax claims after one year of delinquency, unless the owner or an interested party enters into a payment agreement suitable to the claimant.  The finance director of the city may preclude the sale of a property on a case-by-case basis if the sale would create an undue hardship on the property owner or occupant.