Roeting v. County of Lancaster

Opinion by

Judge Wilkinson, Jr.,

Appellants (defendants) appeal a decision of the Court of Common Pleas of Lancaster County setting-aside a tax deed executed by the Tax Claim Bureau of Lancaster County (Bureau) pursuant to a tax upset sale held in accordance with the provisions of the Real Estate Tax Sale Law (Law), Act of July 7, 1947, P.L. 1368, as amended, 72 P.S. §5860.101 et seq. We reverse.

By virtue of delinquencies in real estate taxes for 1973 appellees’ (plaintiffs) property was sold at the tax upset sale held on October 18, 1975 to the three named defendants and two others as tenants…