Proposed Tax Compromise v. Marinucci

Opinion by

Judge Blatt,

On May 25, 1933 the G-eneral Assembly enacted two statutes, P.L. 10181 and P.L. 1019,2 which provide procedures under which agreements for the sale of property in compromise, of taxes may be approved by the courts of common pleas. On October 19, 1973, in accordance with P.L. 1018, Bernard P. J. Marinucci (Marinucci) petitioned the Court of Common Pleas of Lackawanna County to approve his agreement with the County Commissioners to purchase the, property known as “300 Rear Bear Road” in full compromise and settlement of all delinquent taxes, interest, and penalities due on…