In re Upset Sale Tax Claim

LOWE, P.J.,

Previous to September of 1983 petitioner, Axelrod Construction Company (hereinafter referred to as Axelrod), owned 162 lots in the Borough of East Greenville, Montgomery County, Pa. Some time before May, 1983, Arthur Shapiro of Axelrod was contacted by Mrs. Rose Decio, Director of the Montgomery *510County Tax Claim Bureau (hereinafter referred to as bureau), concerning taxes owed on Axelrod’s properties and a scheduled upset sale regarding thein. It is Mrs. Decio’s policy to notify large corporations that have numerous properties scheduled for upset sale of the upcoming sale and the…