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IN RE SALE OF REAL ESTATE BY MONTGOMERY

836 A.2d 1037 (2003)

In re SALE OF REAL ESTATE BY MONTGOMERY TAX CLAIM BUREAU FOR 1997 DELINQUENT TAXES. Exceptions of JUL Realty Corp, Parcel # 12-00-02740-00-2 and Exceptions of Mary Price Parcel # 40-00-43312-00-1. Appeal of JUL Realty Corp and Mary Price.

Commonwealth Court of Pennsylvania.

Decided November 3, 2003.

Reargument Denied December 29, 2003.

Attorney(s) appearing for the Case

Marshall L. Grabois, Ambler, for appellants.

Michael P. Coughlin, Blue Bell, for appellees.

BEFORE: COLINS, President Judge, and McGINLEY, Judge, and SMITH-RIBNER, Judge, and PELLEGRINI, Judge, and LEADBETTER, Judge, and COHN, Judge, and LEAVITT, Judge.

Reargument En Banc Denied December 29, 2003.

OPINION BY President Judge COLINS.

Mary Price1 and JUL Realty Corporation (Taxpayers) appeal the order of the Court of Common Pleas of Montgomery County denying their exceptions to confirmation of the tax upset sale of the real property located at 394 Old Gulph Road and 145 Narberth Avenue in Lower Merion Township for delinquent taxes.

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