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GLS CAPITAL, INC. v. DAVIS

899 A.2d 371 (2006)

GLS CAPITAL, INC., Assignee of the County of Allegheny v. Arthur K. DAVIS, Appellant. GLS Capital, Inc., Assignee of the County of Allegheny v. Louis Hencz and Mary Hencz, Husband and Wife v. Allegheny County, Borough of West Mifflin and West Mifflin Area School District Appeal of: Borough of West Mifflin. GLS Capital, Inc., Assignee of the County of Allegheny v. Charles Lawrence and Lois Lawrence, Husband and Wife v. Allegheny County, Borough of West Mifflin and West Mifflin Area School District Appeal of: Borough of West Mifflin. GLS Capital, Inc., Assignee of the County of Allegheny v. Renee Merz v. Allegheny County, Borough of West Mifflin and West Mifflin Area School District Appeal of: Borough of West Mifflin. GLS Capital, Inc., Assignee of the County of Allegheny v. Pearl Rose v. Allegheny County, Borough of West Mifflin and West Mifflin Area School District Appeal of: Borough of West Mifflin. GLS Capital, Inc., Assignee of the County of Allegheny v. John W. Ruhl v. Great American Federal Savings & Loan Association, Allegheny County, Borough of West Mifflin and West Mifflin Area School District Appeal of: Borough of West Mifflin. GLS Capital, Inc., Assignee of the County of Allegheny v. John Vovolka and Bessie Vovolka Husband and Wife v. Allegheny County, Borough of West Mifflin and West Mifflin Area School District Appeal of: Borough of West Mifflin. GLS Capital, Inc., Assignee of the County of Allegheny v. Robert D. Morton v. Borough of Homestead and Steel Valley School District Appeal of: Steel Valley School District. GLS Capital, Inc., Assignee of the County of Allegheny v. Nick Shavor and Susan Shavor, Husband and Wife v. Allegheny County, Borough of Munhall and Steel Valley School District Appeal of: Steel Valley School District. GLS Capital, Inc., Assignee of the County of Allegheny v. George Trout and Anna Trout, Husband and Wife v. Allegheny County, Borough of Munhall, and Steel Valley School District Appeal of: Steel Valley School District. GLS Capital, Inc., Assignee of the County of Allegheny v. Thomas H. Clipp, Sr. v. Allegheny County, Borough of Homestead and Steel Valley School District Appeal of: Steel Valley School District. GLS Capital, Inc., Assignee of the County of Allegheny v. William A. Godbolt and Yvonne Godbolt v. Allegheny County, West Homestead Borough, Steel Valley School District and Capital Asset Research Corporation Appeal of: Steel Valley School District. GLS Capital, Inc., Assignee of the County of Allegheny v. John Koroly and Darlene Koroly, Husband and Wife v. Allegheny County, Borough of Homestead and Steel Valley School District Appeal of: Steel Valley School District. GLS Capital, Inc., Assignee of the County of Allegheny v. Pauline S. Deutsch v. Allegheny County, Borough of Homestead and Steel Valley School District Appeal of: Steel Valley School District. GLS Capital, Inc., Assignee of the County of Allegheny v. Donald M. Duda and The United States of America v. The United States of America, Allegheny County, Borough of Munhall and Steel Valley School District Appeal of: Steel Valley School District.

Commonwealth Court of Pennsylvania.

Decided May 15, 2006.

Attorney(s) appearing for the Case

Bernard S. Rubb, Sewickley and Donald C. Fetzko, West Mifflin, for appellants.

Michael G. McCabe, Pittsburgh, for appellee, GLS Capital, Inc.

BEFORE: COLINS, President Judge, and McGINLEY, Judge, PELLEGRINI, Judge, FRIEDMAN, Judge, LEADBETTER, Judge, COHN JUBILIRER, Judge, and SIMPSON, Judge.

OPINION BY President Judge COLINS.

The Borough of West Mifflin, Steel Valley School District, and Arthur K. Davis, an individual property owner, (collectively, the Appellants) have appealed an order of the Court of Common Pleas of Allegheny County that granted a petition for a rule to show cause filed by GLS Capital, Inc. (GLS), pursuant to Section 31 of the law known as the Municipal Claims and Tax Liens Act (Municipal Tax Claims Law or Act), Act of May 16, 1923...

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