In re Appeal of Tenet Healthsystems Bucks County, LLC

OPINION BY

Judge LEAVITT.

Tenet HealthSystems, LLC, appeals an order of the Court of Common Pleas of Bucks County (trial court) that denied its request for a nunc pro tunc tax assessment appeal.1 The statute governing Tenet’s appeal was incorrectly published in Purdon’s Statutes, and Tenet relied upon this erroneous version to determine the deadline for its appeal. As a result, Tenet filed three weeks too late. In this case, we consider whether an error in a commercial publication of the statute will justify the filing of an appeal nunc pro tunc.

In September of 1998, Tenet acquired Bucks County…