This division of the Department of Law fulfills the legal requirements related to the Commonwealth of Pennsylvania Second Class City Treasurer Sale and Collection Act of December 1, 1984, No. 171 (P.S. 27101). The Act provides a remedy to the City where property owners are delinquent in their payment of municipal taxes and claims. The Act empowers the City of Pittsburgh to acquire from tax delinquent properties for purposes of resale to others.
The Act describes the procedures by which property is acquired, a "Treasurer's Sale" and the procedure by which the property is conveyed to a new owner. Property processed through the Treasurer's Sale is conveyed to a new buyer free and clear of all encumbrances. Please direct questions concerning the legal requirements of a Treasurer Sale to the Law Department at