Apollo-Ridge School District v. Tax Claim Bureau of Indiana

PALLADINO, Judge.

Apollo-Ridge School District (Taxing District) appeals an order of the Court of Common Pleas of Indiana County and an order of the Court of Common Pleas of Armstrong County (collectively, trial courts) in two separate actions for declaratory judgment, in which the trial courts concluded that the Indiana County Tax Claim Bureau and the Armstrong County Tax Claim Bureau (collectively, Bureaus) were entitled to commissions and costs under Section 204 of the Real Estate Tax Sale Law (Sale Tax Law), Act of July 7, 1947, P.L. 1368, as amended, 72 P.S. § 5860.204. 1 The appeals were…