When the owner of a property located in Philadelphia fails to make a payment arrangement on municipal debt levied on his/her property, that property may be sold at the Sheriff's Tax Sale to allow the City to collect unpaid taxes. The sale is held in a secure location. All persons attending the sale must clear the security station. No weapons of any kind are permitted. No camera or recording devices are permitted. All cell phones must be turned off while in the building. PLEASE NOTE that the Sheriff no longer accepts cash at any mortgage foreclosure or tax sale.