Legislative History In 1998 Pennsylvania passed legislation enabling a taxing body to liquidate their delinquent real estate tax liens by selling the liens. This landmark legislation allows local taxing bodies the flexibility to obtain additional revenue for their budgets. During the next several years, this new legislation was tied up in a court case involving a previous sale of tax liens. The Pennsylvania Supreme Court ruled in 2003 that the legislation was valid, and thus paved the way for taxing districts to enhance their revenues. newsletters video