In Burba v. Indiana Co. Tax Claim Bureau, the Burbas appealed from the trial court’s order, which denied their petition to overturn a tax sale of their property. On appeal, the Burbas, who did not pay their 2017 and 2018 real estate taxes, argued that the sale was invalid because they were not provided with notice of the availability of a payment plan. The Pennsylvania Commonwealth Court affirmed. The Court held that, regardless of whether they were eligible for an installment payment plan, the Burbas’ failure to pay any portion of their delinquent taxes meant that they were far short of the 25% payment that would have triggered an obligation to notify them of the availability of a payment plan.o