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LITTLE APPEAL

No. 80-S-618.

18 Pa. D. & C. 3d 19 (1981)

Little Appeal

Common Pleas Court of Adams County, Pennsylvania.

March 24, 1981.

Attorney(s) appearing for the Case

Catherine Gault and N. Christopher Menges, for appellants.

David K. James, for tax claim bureau.

SPICER, P.J., March 24, 1981.

We have before us for disposition exceptions and objections filed to two sales conducted by the Adams County Tax Claim Bureau for delinquent taxes. The exceptants are Paul D. Little and Emma J. Little who were the owners of an improved residential property. They were classified as an owner occupant under the act, infra, section 102. Phillip Sheely and Norma Sheely were the owners of unimproved real estate.

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