Chester Motors, Inc. v. Koledo

The appellant taxpayer appeals the grant of summary judgment upholding the tax sale of three parcels of its land. The appellant brought suit to void the tax sale, contending that the description of the properties to be sold in the notices of levy and sale did not comply with the statutory requirements for such notices, and was therefore not exact enough to allow either the taxpayer or the public to identify which parcels of land were to be sold. The tax sale purchaser responded by contending that the notices of levy and sale were sufficient as a matter of law, and moved for summary judgment.…