Accounts unpaid are subject to eviction procedures and additional late fees.All maintenance items need to be made in writing.

@Steve BabiakIf I remember correctly of the 67 counties in PA only two don't have Tax Claim, those being Philadelphia and Allegheny (Pittsburgh).Procedures, rules and regs in the other 65 counties are all govern by the Tax Sale code, though there are differences between the counties.

As a proeprty owner in CA The procedure it not hard and is described well by @David G.

Even so, if the son doesn't communicate with you about the matter, you may need to proceed with abandonment procedures.

I suggest following the letter of the law and create a written policy, procedure and checklist for dealing with eviction timelines and tenants possessions consistent with local judges' interpretation of the law. 

Whatever your policies and procedures are you need to stick with them.

Think through scenarios and set up a procedure manual to guide you.  

At the same time, I really like @Brent Coombs statement... walking away is fine if it doesn't work.You shouldn't massage your numbers to make a deal that doesn't exist.If you are comfortable that $135K in repairs is what it is going to take, then use that number!

Most likely you will need to follow the legal procedure outlined for abandonment.

Since I didn't place the first one so I'm not stressing that one, but the second one is a result of me deviating 1/2 an inch from my standard procedure.