In this case out of Philadelphia, the Commonwealth Court was asked to weigh in on a redemption action to reclaim a property sold at a tax sale. In affirming the lower court’s decision, the Commonwealth Court ruled on when a property is considered “vacant property” under the Municipal Claims and Tax Liens Act (the Act) such that it cannot be redeemed after the deed is acknowledged by the Sherriff, and what the time limitations are for making the final payment to redeem a property.