A panel of the Commonwealth Court held that a tax sale of owner-occupied property was void because of the failure of the sheriff to include a copy of the notice of the tax sale with affidavits filed in the proceeding. Montgomery County Tax Claim Bureau v. Queenan, No. 209 C.D. 2014 (Pa. Commw. Jan. 12, 2015). The owner had actual notice of the tax sale in advance of the sale. Notwithstanding, the court held that the failure of the sheriff to include a copy of the notice did not meet the mandatory requirement of the statute in 72 P.S. § 601(a)(3). The tax sale of owner-occupied property requires stricter requirements than requirements of notice to property owners generally under 72 P.S. § 5860.602.