Central Executive Committee of ODWU, Inc. v. Carbon County Tax Claim Bureau

OPINION BY

President Judge COLINS.

The Central Executive Committee of ODWU, Inc. (ODWU) appeals an order of the Court of Common Pleas of Carbon County that denied the exceptions ODWU filed to a tax upset sale of property.1

The facts, derived from the trial court’s opinion, indicate that the Carbon County Tax Claim Bureau (Bureau) held a tax upset sale of property title of which was held by Michael and Anna Halamay. The deed giving title to the Halamays also gave ODWU a right of first refusal, which states in pertinent part:

[I]n the event, Grantee, his heirs and assigns, desire to sell said…