In Lohr v. Saratoga Partners, the Pennsylvania Supreme Court waded into an issue involving delinquent taxpayers. The Court affirmed the constitutionality of the interplay between the Municipal Claims and Tax Liens Act (“MCTLA”) and the Real Estate Tax Sale Law (“RETSL”). The MCTLA permits delinquent taxpayers in the first and second class counties of Philadelphia and Allegheny to redeem property sold at an upset tax sale by paying the delinquent taxes and other costs within nine months of the sale, while the RETSL, which governs upset tax sales in second class A through eighth class counties, explicitly excludes post-sale redemption.