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IN RE ADAMS COUNTY TAX CLAIM BUREAU

No. 1415 C.D. 2017.

200 A.3d 622 (2018)

IN RE: ADAMS COUNTY TAX CLAIM BUREAU. Sailors Derek and Maureen 43006-0093___000 Sale No. 0533. Appeal of: The Howard M. Saperstein Profit Sharing Plan.

Commonwealth Court of Pennsylvania.

Decided December 13, 2018.

Attorney(s) appearing for the Case

Matthew D. Menges , York, for appellant.

David K. James, III , Gettysburg, for appellee, Adams County Tax Claim Bureau.

Richard E. Thrasher , Gettysburg, for appellee, Jemez, LLC.

BEFORE: HONORABLE P. KEVIN BROBSON, Judge, HONORABLE PATRICIA A. McCULLOUGH, Judge, HONORABLE JAMES GARDNER COLINS, Senior Judge.

The Howard M. Saperstein Profit Sharing Plan (the Saperstein Plan) appeals from the September 14, 2017 order of the Court of Common Pleas of Adams County (trial court) denying its petition to set aside a judicial tax sale of a tract of land identified as 4 Trout Run Trail and located in Carroll Valley, Adams Township...

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