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IN RE CLINTON COUNTY TAX CLAIM BUREAU

915 A.2d 719 (2007)

In the matter of the 2005 SALE OF REAL ESTATE BY the CLINTON COUNTY TAX CLAIM BUREAU DELINQUENT TAXES LTM-7 Associates, a limited partnership v. Clinton County Tax Claim Bureau Appeal of Robert McGuire and Charles R. Rosamilia, Jr.

Commonwealth Court of Pennsylvania.

Decided January 19, 2007.

Attorney(s) appearing for the Case

Charles R. Rosamilia, Jr., Lock Haven, for appellants.

W. Jeffrey Yates, Williamsport, for appellee, LTM-7 Associates.

BEFORE: SMITH-RIBNER, Judge, and SIMPSON, Judge, and KELLEY, Senior Judge.

OPINION BY Judge SIMPSON.

In this tax sale case, we are asked whether purchasers at tax sale are indispensable parties to the record owner's objections to confirmation nisi. Robert McGuire and Charles R. Rosamilia, Jr. (Purchasers) appeal an order of the Court of Common Pleas of Clinton County (trial court) sustaining LTM-7 Associates' (Owner) objections to the confirmation nisi and setting aside the tax sale on the ground the Clinton County Tax Claim...

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