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IN RE TAX SALE OF REAL PROP. SITUATE IN PAINT TP.

865 A.2d 1009 (2005)

In re TAX SALE OF REAL PROPERTY SITUATE IN PAINT TOWNSHIP, SOMERSET COUNTY, Pennsylvania Tax Identification Number: 34-000410 and 34-019670. Appeal of Elmer Baumgardner and the Estate of Anna Baumgardner.

Commonwealth Court of Pennsylvania.

Decided January 12, 2005.

As Amended January 18, 2005.

Attorney(s) appearing for the Case

J. McDowell Sharpe, Chambersburg, for appellant.

Steven L. Miller, Somerset, for appellees.

BEFORE: McGINLEY, Judge, and LEAVITT, Judge, and KELLEY, Senior Judge.

OPINION BY Judge LEAVITT.

Elmer Baumgardner, as Executor of the Estate of Anna Baumgardner, (Estate or property owner) appeals from the order of the Court of Common Pleas of Somerset County (trial court) dismissing exceptions to the tax claim sale of two parcels of land owned by the Estate. The trial court found that in spite of defects in the notices of the sale, the Somerset County Tax Claim Bureau (Bureau) had complied with the requirements of the Real Estate Tax...

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