The Pennsylvania Commonwealth Court affirmed the trial court’s order, which dismissed as untimely Germantown’s Investments’ (“Owner”) petition to redeem a property. The Court held that “Owner failed to file its petition to redeem the Property within the nine-month redemption period established in Section 32(a) of the Municipal Claims and Tax Liens Act when the sheriff issued the acknowledgment of Purchaser’s deed. Whether the sheriff may have violated Section 31.2(b) of the Act by acknowledging the deed sooner than thirty days after Purchaser paid for the Property is, simply, irrelevant.”