TAX SALE BY NORTHAMPTON CTY.

No. 58 T.D. 1987.

116 Pa.Commw. 409 (1988)

542 A.2d 604

Tax Sale by Northampton County Tax Claim Unit of Property Located on Rt. 512 and LR 48034 in Washington Township. Karel Dvorak. Lawrence Marra, Appellant.

Commonwealth Court of Pennsylvania.

May 27, 1988.


Attorney(s) appearing for the Case

Dwight L. Danser, for appellant.

John J. Bartos, for appellee, Northampton County Tax Claim Unit.

Renald S. Baratta, for appellee, Karel Dvorak.

Submitted on briefs February 25, 1988, to Judges CRAIG, McGINLEY and SMITH, sitting as a panel of three.


OPINION BY JUDGE CRAIG, May 27, 1988:

Where a tax claim bureau, with respect to the public sale of property for delinquent taxes has duly followed the statutory procedures and issued all notices as required by the Real Estate Tax Sale Law,1 and before the sale, the property owner (1) evidences an intention to have the sale stayed by making a substantial payment of back taxes, but (2) nevertheless permits the sale to proceed by failure...

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