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IN RE UPSET TAX SALE HELD 11/10/97

784 A.2d 834 (2001)

In re UPSET TAX SALE HELD 11/10/97 Tax Parcel No. 48-020-119 Assessed Owner: Baklycki, Gerald and Orysia Premises: 539 Melrose Avenue Upper Southampton Twp. Bucks County, PA. Appeal of Irvin E. Povlow.

Commonwealth Court of Pennsylvania.

Decided September 27, 2001.

Attorney(s) appearing for the Case

Stephen A. Shelly, Quakertown, for appellant.

Robert L. White, Langhorne, for appellee, Bucks County Tax Claim Bureau.

Carol B. McCullough, Warminster, for appellees, Gerald and Orysia Baklycki.

Before PELLEGRINI, J., FRIEDMAN, J., and FLAHERTY, Senior Judge.

FLAHERTY, Senior Judge.

Appellants, Irvin E. Povlow and the Bucks County Tax Claim Bureau (Bureau) appeal from an order of the Court of Common Pleas of Bucks County (trial court) which set aside the tax sale for property owned by Gerald and Orysia Baklycki. We reverse.

The Baklyckis failed to pay real estate taxes for 1995 for property located at 539 Melrose Avenue in Bucks County. On July 18, 1997, the Bureau sent notice of a pending tax sale to each of the...

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