Allegheny County Vacant Property Program Etna Borough participates in the Allegheny County Vacant Property Program. Through this program, you can obtain either a vacant lot or a vacant structure that has at least three years of tax delinquency. Applicants must be current on taxes, water, sewage, and refuse bills on all properties owned in Allegheny County. They also must not have any code outstanding code violations or municipal liens on all properties owned in Allegheny County. You can find the application with guidelines below. Any questions, please call the Borough Office. ...