Legal Opinion

In Re Somerset County Tax Sale of Real Estate Assessed in the Name of Tub Mill Farms, Inc.

Commonwealth Court of Pennsylvania

Decided December 30, 2010No. 401 C.D. 2010PublishedCited by 7 opinions

1Opinion of the Court

OPINION BY

Judge BROBSON.

Somerset County Tax Claim Bureau (Bureau) appeals from an order of the Court of Common Pleas of Somerset County (trial court), dated February 26, 2010, which granted the petition of Tub Mill Farms, Inc. (Tub Mill) to set aside a tax sale. The trial court determined that the subject real property was not properly posted pursuant to Section 602(e)(3) of the Real Estate Tax Sale Law (RETSL).1 We reverse.

*182Tub Mill was the owner of approximately 100 acres of real property located in Elk Lick ■ Township, Somerset County. On September 15, -2009, the property was exposed to tax…

2Cases cited8 opinions

  1. Ban v. Tax Claim BureauCommonwealth Court of Pennsylvania · 1997
  2. Lapp v. County of ChesterCommonwealth Court of Pennsylvania · 1982
  3. Hunter v. Washington County Tax BureauCommonwealth Court of Pennsylvania · 1999
  4. In RE UPSET SALE TAX CLAIM BUREAU McKEAN CTY. ON SEP. 10, 2007Commonwealth Court of Pennsylvania · 2009
  5. In Re Tax Sale of Real Property Situate in Paint TownshipCommonwealth Court of Pennsylvania · 2005

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3Cited by7 opinions

  1. City of Philadelphia v. ManuCommonwealth Court of Pennsylvania · 2013
  2. Estate of Marra v. Tax Claim Bureau of Lackawanna CountyCommonwealth Court of Pennsylvania · 2014
  3. In Re Somerset County Tax Sale of Real Estate Assessed in the Name of Tub Mill Farms, Inc.Commonwealth Court of Pennsylvania · 2010
  4. L. Brandon v. TCB, J. Ranch, DirectorCommonwealth Court of Pennsylvania · 2016
  5. Montgomery County Tax Claim Bureau v. Farrell Limited PartnershipCommonwealth Court of Pennsylvania · 2019

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