ALL TAX SALES ARE CONDUCTED IN ACCORDANCE WITH THE REAL ESTATE TAX SALE LAW AND DIRECTED BY NORTHEAST REVENUE SERVICES, LLC AGENT FOR LUZERNE COUNTY TAX CLAIM BUREAU.

Repository List

Properties unsold at the Judicial Sale are placed in the Repository.  Properties in the Repository may be sold without notice.  Bids must be approved by all taxing districts in which the property is located (County, City, and School District.)

• Repository Bid Form
• Repository Sale Policy
  
• Repository Listing

Below is a listing of the Repository Property Type Codes that pertain to the Repository Tax Sale Properties.

Property Type Codes
Code	Description
R	Buildings...residential-includes duplexes and an apartment over a garage
RA	Residential single-family dwelling converted into 2-3-4 independent units
RC	Residential with some commercial function
RO	Residential- out buildings only
RS	Seasonal..occupied less than 50 of the year
RT	Mobile Home with Land (one owner)
T	Mobile Home- no land (leasehold)
L1	Vacant Lot..........less than one acre
L2	Vacant Lot..........one acre or more, but less than five acres
L3	Vacant Lot..........five acres or more, but less than ten acres
V	Vacant Land.........10 acres or more
A	Agricultural with buildings.....10 acres or more (usually residential)
AA	Agricultural converted to apartments....10 acres or more
AC	Agricultural residential with some commercial function...10 acres or more
AO	Agricultural- out buildings only......10 acres or more
AS	Seasonal use (occupied less than 50% of year)...10 acres or more
AT	Agricultural with mobile home......10 acres or more
AX	Agricultural- Exempt..........10 acres or more
LX	Vacant Lot- Exempt...........less than 10 acres
RX	Residential- Exempt.........less than 10 acres
TX	Mobile Home- Exempt (leasehold).........less than 10 acres
VX	Vacant Land- Exempt..........10 acres or more