First Pennsylvania Bank, N.A. v. Lancaster County Tax Claim Bureau

OPINION ANNOUNCING THE JUDGMENT OF THE COURT

HUTCHINSON, Justice.

On May 19, 1982 our Court filed an order dismissing this appeal by allowance as improvidently granted. Appellant then appealed to the United States Supreme Court, — U.S. —, 103 S.Ct. 3528, 77 L.Ed.2d 1381 (1983), which vacated our order, 498 Pa. 122, 445 A.2d 97, and remanded the *181record to us for further consideration in light of its subsequent decision in Mennonite Board of Missions v. Adams, 462 U.S. 791, 103 S.Ct. 2706, 77 L.Ed.2d 180 (1983).

The case was and is before us on appeal from an order of Commonwealth Court, 44 Pa.…