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IN RE 1999 UPSET SALE OF REAL ESTATE

811 A.2d 85 (2002)

In re 1999 UPSET SALE OF REAL ESTATE, Montgomery County Tax Claim Bureau for 1997 Delinquent Taxes, Tax Parcel 59-00-15922-00-3. Appeal of: Irvin Povlow, Michael Candido, Michael Singer and Homeowner's Concept, Inc.

Commonwealth Court of Pennsylvania.

Decided November 22, 2002.

Attorney(s) appearing for the Case

William J. Levant, Blue Bell, for appellant.

Harry C. Citrino, Jr., Philadelphia, for appellee.

BEFORE COLINS, President Judge, COHN, Judge, and MIRARCHI, Senior Judge.

OPINION BY President Judge COLINS.

Irvin Povlow, Michael Candido, Michael Singer, and Homeowner's Concept, Inc. (Buyers) appeal the order of the Court of Common Pleas of Montgomery County sustaining the objections of William and Arleen Kupper (Taxpayers) to the tax upset sale of the real property located at 4205 Shoemaker Road, Huntingdon Valley for delinquent taxes and voiding the sale.

In their objections to the...

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