Wheatcroft v. Tax Claim Bureau

Opinion by

Judge Blatt,

This action involves a piece of property located in Chester County, whose owner is listed on the records of the Tax Claim Bureau of Chester County (Bureau) as “unknown.” Liened taxes have accumulated on the property since 1961, the year the Bureau was created, and, pursuant to Section 303 of the Beal Estate Tax Sale Law, Act of July 7, 1947, P. L. 1368, as amended, 72 P.S. §5860.303, it was eligible for inclusion in the tax sales of 1971. Prior to the tax sale of September 14, 1971, at which this property was scheduled for sale, B. G-. Wheatcroft tendered money to the…