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IN RE RETURN OF TAX CLAIM BUREAU OF BEAVER

No. 733 C.D. 2014.

105 A.3d 76 (2014)

In re CONSOLIDATED RETURN OF the TAX CLAIM BUREAU OF the COUNTY OF BEAVER FROM the AUGUST 16, 2011 UPSET SALE FOR DELINQUENT TAXES. Eileen Battisti v. Beaver County Tax Claim Bureau and S.P. Lewis. Appeal of: Eileen Battisti.

Commonwealth Court of Pennsylvania.

Decided December 11, 2014.

Attorney(s) appearing for the Case

Edgardo D. Santillan , Beaver, for appellant.

Joseph A. Askar , Beaver, for appellee Beaver County Tax Claim Bureau.

David E. Holland , Erie, for appellee S.P. Lewis.

BEFORE: DAN PELLEGRINI, President Judge, and RENÉE COHN JUBELIRER, Judge, and MARY HANNAH LEAVITT, Judge.

Eileen Battisti (Taxpayer) appeals an order of the Beaver County Court of Common Pleas (trial court) that refused to set aside the sale of her home, which had a market value of approximately $250,000, in order to satisfy a 2009 tax delinquency of $234.72. It is not disputed that in September of 2010 Taxpayer paid $3,990...

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