Adverse possession is the tool of last resort and often problematic.Every state has different statutes; I think PA's is (20) years.It IS the policy in all 50 states and commonwealths.

The term does not include --(A) any officer or employee of a creditor while, in the name of the creditor, collecting debts for such creditor;(B) any person while acting as a debt collector for another person, both of whom are related by common ownership or affiliated by corporate control, if the person acting as a debt collector does so only for persons to whom it is so related or affiliated and if the principal business of such person is not the collection of debts;(C) any officer or employee of the United States or any State to the extent that collecting or attempting to collect any debt is in the performance of his official duties;(D) any person while serving or attempting to serve legal process on any other person in connection with the judicial enforcement of any debt;(E) any nonprofit organization which, at the request of consumers, performs bona fide consumer credit counseling and assists consumers in the liquidation of their debts by receiving payments from such consumers and distributing such amounts to creditors; and(F) any person collecting or attempting to collect any debt owed or due or asserted to be owed or due another to the extent such activity (i) is incidental to a bona fide fiduciary obligation or a bona fide escrow arrangement; (ii) concerns a debt which was originated by such person; (iii) concerns a debt which was not in default at the time it was obtained by such person; or (iv) concerns a debt obtained by such person as a secured party in a commercial credit transaction involving the creditor.(7) The term "location information" means a consumer's place of abode and his telephone number at such place, or his place of employment.(8) The term "State" means any State, territory, or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any political subdivision of any of the foregoing.15 USC 1692b

I've gotten a lot of feedback from lawyers around town that "Subject 2's" or "Assumption Agreements" are just not done here in the conservative commonwealth of MA.

IE  NY NJ and other common wealth statesas opposed to states like GA and MS and TX were your in and out of foreclosures in 6 months or less.And for those reasons in my HML days I would never ever consider lending in those type of states.. you basically cannot have enough equity to cover your short position if the buyer defaults.. those invested with POL are finding this out.

I have, however practiced 34 years in the Commonwealth of Pennsylvania.

Do common wealth tax liens get wiped out by foreclosure. 

I wonder if that is common to "Commonwealth" states?

We are looking to buy this property but the inheritance tax was never paid to the Commonwealth of Pa when he sold the house in 1999.

The rates through First commonwealth credit union seem to be the best after calling a few banks etc.

There was a high profile case but I believe that case got dismissed in favor of the Commonwealth.