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MILLER v. CLINTON COUNTY TAX CLAIM BUREAU

909 A.2d 461 (2006)

Carl E. MILLER, Jr., Appellant v. CLINTON COUNTY TAX CLAIM BUREAU and David D. Wilson and Carlita M. Wilson.

Commonwealth Court of Pennsylvania.

Decided October 17, 2006.

Attorney(s) appearing for the Case

Lewis G. Steinberg, Lock Haven, for appellee, Clinton County Tax Claim Bureau

Frank S. Miceli, Lock Haven, for appellee, David D. Wilson and Carlita M. Wilson.

BEFORE: PELLEGRINI, Judge, COHN JUBELIRER, Judge, LEAVITT, Judge.

OPINION BY Judge PELLEGRINI.

Carl E. Miller (Miller) appeals an order of the Court of Common Pleas of Clinton County (trial court) denying his petition to set aside the tax sale of Leased Forest Campsite 10-C-372 (Property) to David and Carlita Wilson (collectively, the Wilsons) by the Clinton County Tax Claim Bureau (Tax Claim Bureau).

The Clinton County Assessment Office had recorded Jerrold Kendrig (Kendrig) as the lease owner of the Property since tax...

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