Legal Opinion

Maierhoffer v. GLS Capital, Inc.

Commonwealth Court of Pennsylvania

Decided May 14, 1999PublishedCited by 13 opinions

1Opinion of the Court

LEADBETTER, Judge.

Appellant Catherine B. Maierhoffer appeals an order of the Court of Common Pleas of Allegheny County (trial court), which dismissed her complaint with prejudice. At issue is whether a county may assign its tax liens.

Appellant failed to pay property taxes on certain real property she owns in Allegheny County (County) for the years 1982, 1985-89 and 1991-95.1 As a result, pursuant to the Municipal Claims and Tax Liens Act (Act),2 the County secured a lien against the property. On June 23, 1997, the County initiated a scire facias proceeding 3 to collect the taxes due. In…

2Cases cited8 opinions

  1. Shapiro v. Center Tp., Butler CountyCommonwealth Court of Pennsylvania · 1993
  2. South Philadelphia State Bank's InsolvencySupreme Court of Pennsylvania · 1929
  3. Meier v. MaleskiCommonwealth Court of Pennsylvania · 1996
  4. Belefski EstateSupreme Court of Pennsylvania · 1964
  5. Treaster v. Union TownshipSupreme Court of Pennsylvania · 1968

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3Cited by13 opinions

  1. Tito Pollice Violet Pollice, Individually and on Behalf of All Others Similarly Situated Linda Mansfield, in No. 99-3856 v. National Tax Funding, L.P. Capital Asset Research Corporation, Ltd. Tito Pollice Violet Pollice, Individually and on Behalf of All Others Similarly Situated Linda Mansfield v. National Tax Funding, L.P. Capital Asset Research Corporation, Ltd. In No. 99-3857 Tito Pollice Violet Pollice, Individually and on Behalf of All Others Similarly Situated Linda Mansfield, in No. 99-4049 v. National Tax Funding, L.P. Capital Asset Research Corporation, Ltd. Gladys Houck Marie Demitras Bragette Parker Mary Walsh, on Their Own Behalf and on Behalf of All Others Similarly Situated Mary Tabb, in No. 99-3858 v. Capital Asset Research Corp., Ltd. National Tax Funding, L.P. Capital Asset Holdings Gp Inc. Gladys Houck Marie Demitras Bragette Parker Mary Walsh, on Their Own Behalf and on Behalf of All Others Similarly Situated Mary Tabb v. Capital Asset Research Corp., Ltd. National Tax Funding, L.P. Capital Asset Holdings Gp Inc. In No. 99-3859 Gladys Houck Marie Demitras Bragette Parker Mary Walsh, on Their Own Behalf and on Behalf of All Others Similarly Situated Mary Tabb, in No. 99-3898 v. Capital Asset Research Corp., Ltd. National Tax Funding, L.P. Capital Asset Holdings Gp IncCourt of Appeals for the Third Circuit · 2000
  2. Pentlong Corp. v. GLS Capital, Inc.Supreme Court of Pennsylvania · 2003
  3. Pentlong Corp. v. GLS Capital, Inc.Commonwealth Court of Pennsylvania · 2001
  4. Snyder Brothers, Inc. v. PA PUC PA Independent Oil & Gas Association v. PA PUCCommonwealth Court of Pennsylvania · 2017
  5. Pollice v. National Tax Funding, L.P.Court of Appeals for the Third Circuit · 2000

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