Legal Opinion

In re Return of the Mercer County Tax Claim Bureau of the Tax Sale

Commonwealth Court of Pennsylvania

Decided May 3, 1983No. Appeal, No. 1351 C.D. 1982PublishedCited by 5 opinions

1Opinion of the Court

Opinion bt

Judge Rogers,

Quality Home Improvement Company has appealed from an order of the Mercer County Court of Common Pleas confirming a sale conducted by the county Tax Claim Bureau of its property for delinquent local real estate taxes. The governing statute is The Real Estate Tax Sale Law, Act of July 7, 1947, P.L. 1368, No. 542, as amended, 72 P.S. §§5860.101-5960.703.

The appellant’s exceptions to the sale were heard and decided by the Honorable John Q. Stranahan who made the following findings of fact.

1. Arnold Mtejyers1 resides at 126 South Rhodes Avenue, Niles, Ohio, and is the sole…

2Cases cited1 opinion

  1. Home Life Insurance Co. of America v. Board of AdjustmentSupreme Court of Pennsylvania · 1958

3Cited by5 opinions

  1. Darden v. Montgomery County Tax Claim BureauCommonwealth Court of Pennsylvania · 1993
  2. York v. RoachCommonwealth Court of Pennsylvania · 1994
  3. In Re the Upset Sale of PropertiesCommonwealth Court of Pennsylvania · 1989
  4. Reilly v. Susquehanna County Tax Claim BureauCommonwealth Court of Pennsylvania · 2006
  5. Beshero v. Lawrence Co. Delinquent Tax Claim Bureau, Pennsylvania Court of Common Pleas, Lawrence County1986

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