The Upset Sale is conducted once a year and is the first sale at which a delinquent taxpayer's property may be sold. Properties in which the real estate taxes are delinquent for two years are eligible for the Upset Sale. The sale of a property is subject to all liens and encumbrances at the time of sale. It is recommended that potential buyers seek the advice of an attorney and research the property. Properties are advertised for sale in at least two newspapers of general circulation in Luzerne County and the Luzerne Legal Register 30 days prior to the sale. All properties are sold WITHOUT GUARANTEE OR WARRANTY WHATSOEVER. Potential buyers must submit a bidder's affidavit and bid sheet prior to the sale.
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