Geier v. Tax Claim Bureau

OPINION OF THE COURT

FLAHERTY, Justice.

Appellant, the Tax Claim Bureau of Schuylkill County, challenges the order of the Commonwealth Court which set aside the upset tax sale of appellees’ real estate due to lack of notice to one of the record owners. 131 Pa.Cmwlth. 321, 570 A.2d 134. The issue is whether the principles enunciat ed in Tracy v. County of Chester, Tax Claim Bureau, 507 Pa. 288, 489 A.2d 1334 (1985), should be applied to set aside a tax sale in 1953 which, although it was conducted in accordance with the statute then in effect, nevertheless failed to provide notice to all of the…