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IN RE 1999 TAX CLAIM BUREAU

820 A.2d 833 (2003)

1999 TAX CLAIM BUREAU OF CONSOLIDATED RETURNS. Appeal of Charles O'Neill and Marie O'Neill.

Commonwealth Court of Pennsylvania.

Decided April 2, 2003.

Attorney(s) appearing for the Case

James A. Pruyne, Towanda, for appellant.

Kenneth R. Levitzky, Dushore, for appellee.

Before COLINS, President Judge, SMITH-RIBNER, J., PELLEGRINI, J., FRIEDMAN, J., COHN, J., SIMPSON, J., and LEAVITT, J.

OPINION BY Judge COHN.

This is an appeal from an order of the Forty-Fourth Judicial District, Sullivan County Branch, denying the exceptions filed by Charles and Marie O'Neill and confirming a tax claim sale held September 10, 2001.

Charles and Marie O'Neill, as husband and wife, were owners of two parcels of property in Hillsgrove Township, Sullivan County. During the 1990s, because of health problems, they became delinquent on their real estate taxes. The...

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