Legal Opinion
Reese Appeal
Superior Court of Pennsylvania
Decided April 15, 1954No. Appeal, No. 20PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
Wright, J.,
This is an appeal from an order dismissing a petition to intervene in the adjudication of exceptions to *272the return of a tax sale of real estate under the Real Estate Tax Sale Law of July 7, 1947, P. L. 1368, 72 P.S. 5860.101 et seq. It has been stated that the strict provisions of this Act were not intended to punish taxpayers, but to protect the local government against wilful, persistent and longstanding delinquents: Ross Appeal, 366 Pa. 100, 76 A. 2d 749.
On September 4, 1952, the Tax Claim Bureau of Luzerne County exposed certain lands to public tax sale at which time…
2Cases cited5 opinions
- Ross AppealSupreme Court of Pennsylvania · 1950
- Bily v. Allegheny County Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1945
- Darlington v. Reilly, TrusteeSupreme Court of Pennsylvania · 1949
- Tonkonogy v. LevinSuperior Court of Pennsylvania · 1932
- Butler County Commissioners' PetitionSuperior Court of Pennsylvania · 1940
3Cited by4 opinions
- Hayes v. School DistrictCommonwealth Court of Pennsylvania · 1977
- Harrington v. Philadelphia City Employees Federal Credit UnionSuperior Court of Pennsylvania · 1976
- Harrington v. PHILA. CITY EMP., ETC.Superior Court of Pennsylvania · 1976
- Hoffman v. Snack, Pennsylvania Court of Common Pleas, Alleghany County1964