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MONTGOMERY COUNTY TAX CLAIM v. MERMELSTEIN

836 A.2d 1010 (2003)

MONTGOMERY COUNTY TAX CLAIM BUREAU v. MERMELSTEIN FAMILY TRUST, v. Al Martin, Tyson Realty, Irish Ale House Inc., L. Roskow, Equitable Properties, Inc., Appellants.

Commonwealth Court of Pennsylvania.

Decided October 22, 2003.

Reargument Denied December 29, 2003.

Attorney(s) appearing for the Case

Albert C. Oehrle, Norristown, for appellant.

Robert J. Willwerth, Philadelphia, for appellee.

BEFORE: SMITH-RIBNER, Judge, SIMPSON, Judge, and FLAHERTY, Senior Judge.

Reargument En Banc Denied December 29, 2003.

OPINION BY Judge SIMPSON.

We are asked whether the Court of Common Pleas of Montgomery County (trial court) erred in sustaining the objections of Mermelstein Family Trust (Trust) and setting aside a judicial sale. Agreeing the sale is invalid because the record owner was not served with the predicate rule to show cause, we affirm.

In April 2000, upon the recording of a deed in Montgomery County, the Trust...

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