Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5860.618. Repurchase by owner

(a) The owner shall have no right to purchase the owner's property at a judicial sale, a private sale or from the bureau's repository for unsold property under the provisions of this act.

(a.1) Notwithstanding subsection (a), if a property remains unsold after an upset sale and on the docket of a bureau, the bureau may accept full payment for the property from or on behalf of the owner.  Full payment shall include all delinquent taxes returned to the bureau and any costs, penalties and interest due at the time the owner appears to pay the taxes.  The bureau may not accept partial payments or enter into an installment agreement with an owner whose property remains unsold after an upset sale.  The receipt of full payment pursuant to this subsection shall discharge the tax claims entered against the property.  The subject property shall be removed from further exposure to sale, and a note thereof shall be made on the docket and index.

(b) A change of name or business status shall not defeat the purpose of this section.

(c) For the purpose of this section:

“Owner” means any individual, partner, shareholder, trust, partnership, limited partnership, corporation or any other business association or any trust, partnership, limited partnership, corporation or any other business association that has any individual as part of the business association who had any ownership interest or rights in the property.