Niles v. Trawick

Opinion by

Senior Judge Kalish,

Appellant, Bruce W. Niles, appeals an order of the Court of Common Pleas of Warren County which sustained the preliminary objections of the Warren County Tax Claim Bureau (Bureau). We affirm.

In April, 1984, appellant presented public office money certificates (certificates) to a Farmington Township tax collector for payment of delinquent real estate taxes for 1982 and 1983. The tax collector accepted the certificates and issued receipts to appellant. The certificates, which were signed by appellant, indicated that appellant would pay the noted amounts “as…