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ROETING ET AL. v. CO. OF LANCASTER ET AL.

No. 139 C.D. 1978.

42 Pa.Commw. 315 (1979)

Robert H. Roeting and Barbara E. Roeting v. The County of Lancaster, Pennsylvania Tax Claim Bureau et al.Harold E. Martin, Robert E. Plank and Tom Swift, Appellants.

Commonwealth Court of Pennsylvania.

April 30, 1979.

Attorney(s) appearing for the Case

Harold E. Martin, Robert E. Plank, and Tom Swift, appellants, for themselves.

Louis J. Farina, with him Blakinger, Grove & Chillas, P.C., for appellees.

Argued February 9, 1979, before Judges CRUMLISH, JR., WILKINSON, JR. and MENCER, sitting as a panel of three.

OPINION BY JUDGE WILKINSON, JR., April 30, 1979:

Appellants (defendants) appeal a decision of the Court of Common Pleas of Lancaster County setting aside a tax deed executed by the Tax Claim Bureau of Lancaster County (Bureau) pursuant to a tax upset sale held in accordance with the provisions of the Real Estate Tax Sale Law (Law), Act of July 7, 1947, P.L. 1368, as amended, 72 P.S. § 5860.101 et seq. We reverse.

By virtue of delinquencies in real...

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