In re Consolidated Return of the Tax Claim Bureau

Opinion by

Judge MacPhail,

On October 29,1979, Grlyder Realty Corp. (Grlyder) purchased for $14-,618.04 at a tax sale conducted under the prolusions of the Real Estate Tax Sale Law (Act), Act of July 7, 1947, P.L. 1368, as amended, 72 P.S. §§5860.101-5860.803, an improved property known as 610 Woodcrest Road, Ardmore, Pennsylvania. After exceptions were filed on April 22, 1981, and an evidentiary hearing held, the Court of Common Pleas of Delaware County on May 12, 1981 found that the sale was invalid. On December 7, 1981, the trial court entered an order directing, inter alia, that the tax…