Legal Opinion

Thayer v. Tax Claim Bureau

Commonwealth Court of Pennsylvania

Decided October 23, 1997PublishedCited by 3 opinions

1Opinion of the Court

NARICK, Senior Judge.

The issue before this Court is whether the trial court erred in denying a taxpayer’s petition to set aside a tax sale on the basis that the taxpayer had failed to meet his burden of proof.

William Thayer (Taxpayer) appeals from the order of the Court of Common Pleas of Bucks County (trial court) that denied Taxpayer’s petition to set aside the tax sale of property he owned. We affirm.

Taxpayer owned three parcels of land in Bucks County, Pennsylvania. After becoming delinquent in the payment of his taxes, the parcels were scheduled to be sold by the Tax Claim Bureau (TCB)…

2Cases cited4 opinions

  1. Albert v. Lehigh Coal & Navigation Co.Supreme Court of Pennsylvania · 1968
  2. Fosko v. BD. OF ASSESS. APP., LUZERNE CO.Commonwealth Court of Pennsylvania · 1994
  3. Divine Providence Hospital v. Commonwealth, Department of Public WelfareCommonwealth Court of Pennsylvania · 1983
  4. Lockwood v. Zoning Hearing BoardCommonwealth Court of Pennsylvania · 1988

3Cited by3 opinions

  1. Brodhead Creek Associates, LLC v. County of MonroeCommonwealth Court of Pennsylvania · 2020
  2. Citizens Bank v. Smith, J. and Smith, T.Superior Court of Pennsylvania · 2023
  3. In the Matter of The Clinton County TCB Sale of September 27, 2021 ~ Appeal of: J.J. ThomasCommonwealth Court of Pennsylvania · 2023

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