In Re Tax Claim Bureau, German Tp., Etc.

OPINION OF THE COURT

KAUFFMAN, Justice.

This is an appeal from an order of the Commonwealth Court reversing an adjudication of the Court of Common Pleas of Fayette County invalidating a tax sale of real property by appellant, Fayette County Tax Claim Bureau (“Tax Bureau”). The issue presented is whether the trial court was divested of equitable jurisdiction to void the tax sale simply because the pleading initiating this action, which was substantively adequate in all respects, was erroneously labeled “petition” rather than “complaint.” Because the fundamental purpose of our procedural rules is…