HORTON v. WASHINGTON CTY. TAX CLAIM BUREAU

No. 33 WAP 2012

81 A.3d 883 (2013)

Gerald W. HORTON and Susan M. Horton, Husband and Wife, v. WASHINGTON COUNTY TAX CLAIM BUREAU and E.D. Lewis. Appeal of E.D. Lewis.

Supreme Court of Pennsylvania.

Decided December 16, 2013.


Attorney(s) appearing for the Case

Matthew W. Fuchs, Esq. , MacDonald, Illig, Jones & Britton, L.L.P., Erie, for E.D. Lewis.

Blane Alan Black, Esq. , Monongahela, for Washington County Tax Claim Bureau.

Joshua Rathe Lorenz, Esq. , Meyer, Unkovic & Scott, L.L.P., Pittsburgh, for Gerald W. Horton and Susan M. Horton.

CASTILLE, C.J., SAYLOR, EAKIN, BAER, TODD, McCAFFERY, ORIE MELVIN, JJ.


OPINION

Justice McCAFFERY.

The issue before the Court is a matter of statutory interpretation of Section 602 of the Real Estate Tax Sale Law1 which sets forth the requirements for notice prior to an upset tax sale for non-payment of delinquent taxes. Specifically, we must determine if the Commonwealth Court correctly held that "proof of mailing" in subsection 602(e)(2) refers exclusively to United States Postal Service...

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