Legal Opinion
Horton v. Washington County Tax Claim Bureau
Supreme Court of Pennsylvania
Decided December 16, 2013PublishedCited by 6 opinions
1Opinion of the Court
OPINION
Justice McCAFFERY.
The issue before the Court is a matter of statutory interpretation of Section 602 of the Real Estate Tax Sale Law1 which sets forth the requirements for notice prior to an upset tax sale for non-payment of delinquent taxes. Specifically, we must determine if the Commonwealth Court correctly held that “proof of mailing” in subsection 602(e)(2) refers exclusively to United States Postal Service (hereinafter “USPS”) Form 3817, also known as a Certificate of Mailing.
The relevant facts are not at issue and are summarized below. See Horton v. Washington County Tax Claim…
2Cases cited6 opinions
- Dechert LLP v. CommonwealthSupreme Court of Pennsylvania · 2010
- Newman Development Group of Pottstown, LLC v. Genuardfs Family Markets, Inc.Supreme Court of Pennsylvania · 2012
- Figueroa v. Pennsylvania Board of Probation & ParoleCommonwealth Court of Pennsylvania · 2006
- Krumbine v. Lebanon County Tax Claim BureauSupreme Court of Pennsylvania · 1995
- Donalynn Properties, Inc. v. York County Tax Claim Bureau LucianiCommonwealth Court of Pennsylvania · 2010
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Consolidated Reports & Return by the Tax Claims Bureau of Northumberland County of PropertiesCommonwealth Court of Pennsylvania · 2016
- Aurora Loan Services, LLC v. CondronConnecticut Appellate Court · 2018
- Barnes v. American Standard Ins. Co. of Wis.Nebraska Supreme Court · 2017
- B.A. Triebel v. Berks Cnty. TCB & C.G. HurstCommonwealth Court of Pennsylvania · 2020
- In Re: Upset Tax Sale Conducted on September 11, 2014 by the Delaware County TCB Appeal of: G. AdiarteCommonwealth Court of Pennsylvania · 2016
1 more not listed; retrieve them via the Exa API.