What is the name of the first type of sale conducted by the Tax Claim Bureau to collect delinquent taxes?

The first type of sale conducted by the Tax Claim Bureau to collect delinquent taxes is known as an Upset Sale. This sale is initiated when properties with delinquent taxes are placed up for auction, and it serves as the primary method for the government to recoup unpaid taxes. During an Upset Sale, the minimum bid typically covers the amount of taxes owed, along with any additional costs associated with the sale. It allows for properties to be sold to the highest bidder, often leading to the recovery of tax revenue that would otherwise remain uncollected.

This process is crucial because it sets the stage for subsequent sales, such as the Judicial Sale and Repository Sale, should the properties remain unsold during the Upset Sale. By understanding this sequence and the importance of the Upset Sale, one can better grasp the tax collection process and the efforts made to manage delinquent taxes effectively.