In Re: Consolidated Return of Luzerne County TCB of the Upset Tax Sale of Properties held on April 26, 2013 ~ Appeal of: J.P. Covert and A. Covert

IN THE COMMONWEALTH COURT OF PENNSYLVANIA In Re: Consolidated Return of : Luzerne County Tax Claim : Bureau of the Upset Tax Sale of : Properties held on April 26, 2013 : No. 2091 C.D. 2013 : Submitted: June 13, 2014 Appeal of: Jack P. Covert and : Alice Covert : BEFORE: HONORABLE DAN PELLEGRINI, President Judge HONORABLE ROBERT SIMPSON, Judge HONORABLE ANNE E. COVEY, Judge OPINION NOT REPORTED MEMORANDUM OPINION BY JUDGE SIMPSON FILED: July 30, 2014 In this appeal, Jack P. Covert and Alice Covert, who are son and mother (collectively, the Coverts), ask whether the Court of Common Pleas of…