Legal Opinion · Dissent
Consolidated Reports & Return by the Tax Claims Bureau of Northumberland County of Properties
Commonwealth Court of Pennsylvania
Decided January 21, 2016No. 1271 C.D. 2014PublishedCited by 1 opinion
1Dissent
DISSENTING OPINION BY
Judge LEAVITT.
Respectfully, I dissent from the majority’s construction and' application of Section 601(a)(3) of the Real Estate Tax Sale Law (Tax Sale Law).1 Intending to give the highest protection to an owner-occupant of property subject to a tax sale, the legislature requires personal service of a notice of that sale by a sheriff or person chosen by formal resolution of the county. The tax claim bureau may request a court of *654common pleas to grant a waiver of personal service for “good cause shown.” Section 601(a)(3), 72 P.S. § 6860.601(a)(3). Unlike the majority, I…
2Cases cited19 opinions
- Bowling v. Office of Open RecordsSupreme Court of Pennsylvania · 2013
- Rendell v. Pennsylvania State Ethics CommissionSupreme Court of Pennsylvania · 2009
- Navickas v. Unemployment Compensation Review BoardSupreme Court of Pennsylvania · 2001
- Pennsylvania National Mutual Casualty Insurance v. St. JohnSupreme Court of Pennsylvania · 2014
- Dechert LLP v. CommonwealthSupreme Court of Pennsylvania · 2010
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3Cited by1 opinion
- Consolidated Reports & Return by the Tax Claims Bureau of Northumberland County of PropertiesCommonwealth Court of Pennsylvania · 2016