In re Return of the McKean County Tax Claim Bureau of the Tax Sale Held September 12, 1994

SMITH, Judge.

The McKean County Tax Claim Bureau (Bureau) appeals from an order of the Court of Common Pleas of McKean County (trial court) that set aside the Bureau’s tax sale of property belonging to Albert Lemmer and declared that sale null and void. The issues presented are whether the Bureau had the authority to institute a new policy of refusing to accept personal checks tendered in payment after June 30,1994 for delinquent taxes on properties listed for sale at a September 12,1994 tax sale; and whether the trial court erred as a matter of law in setting aside the tax sale of Lemmer’s…