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CITY OF ALLENTOWN v. KAUTH

874 A.2d 164 (2005)

CITY OF ALLENTOWN v. Richard J. KAUTH, Lourdes Kauth v. Wachovia Bank, N.A., Domestic Relations of County of Lehigh, Allentown School District Appeal of: County of Lehigh. City of Allentown v. George Haaf, II v. County of Lehigh, Allentown School District, Neffs National Bank, East Penn Bank, New Tripoli National Bank, Flora Jane Dienst a/k/a Warner, Lloyd L. Roberts, Arthur J. Masters Appeal of County of Lehigh.

Commonwealth Court of Pennsylvania.

Decided May 12, 2005.

Attorney(s) appearing for the Case

Steven B. Loux, Allentown, for appellant, County of Lehigh.

Benjamin G. Lipman, Wynnewood, for appellees.

BEFORE: SIMPSON, J., and LEAVITT, J., and JIULIANTE, Senior Judge.

OPINION BY Judge LEAVITT.

The County of Lehigh (County) appeals from two orders entered by the Court of Common Pleas of Lehigh County (trial court) on August 23, 2004, permitting the City of Allentown (City) to proceed with judicial sales of two properties pursuant to the Municipal Claims and Tax Liens Act (MCTLA).1 At issue is whether the properties can be sold "free and clear" of liens for taxes...

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