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MANUFACTURERS AND TRADERS v. LUZERNE TAX

No. 2186 C.D. 2011

56 A.3d 36 (2012)

MANUFACTURERS AND TRADERS TRUST COMPANY, Appellant v. LUZERNE COUNTY TAX CLAIM BUREAU, Bassam Bittar.

Commonwealth Court of Pennsylvania.

Decided October 1, 2012.

Reargument Denied November 7, 2012.

Attorney(s) appearing for the Case

Donald M. Lewis, III , Harrisburg, for appellant.

John P. Rodgers , Wilkes-Barre, for appellees.

BEFORE: McGINLEY, Judge, and LEAVITT, Judge, and BROBSON, Judge.

OPINION BY Judge BROBSON.

Appellant Manufacturers and Traders Trust Company (Bank) appeals from an order of the Court of Common Pleas of Luzerne County (trial court), which dismissed the Bank's petition to vacate a judicial tax sale of a property on which it holds a lien. We now reverse.

On March 23, 2011, the Luzerne County Tax Claims Bureau (Bureau) conducted an upset tax sale on a property (Property) owned by Michael J. Kizis and Monica Kizis (Owners) and...

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