Appeal from the Order of the Court of Common Pleas of Mercer County in case of In Re: Return of the Mercer County Tax Claim Bureau of the Tax Sale held September 14, 1981, continued to September 21, 1981 and September 28, 1981. Appeal of Quality Home Improvement Company, No. 1340 C.D. 1980.
P. Raymond Bartholomew, Cusick, Madden, Joyce and McKay, for appellant.
Thomas M. Miller, for appellee, Mercer County Tax Claim Bureau.
Andrew M. Miller, for appellee, Deforest Development Company.
Judges Rogers, Craig and Doyle, sitting as a panel of three. Opinion by Judge Rogers.
Quality Home Improvement Company has appealed from an order of the Mercer County Court of Common Pleas confirming a sale conducted by the county Tax Claim Bureau of its property for delinquent local real estate taxes. The governing statute is The Real Estate Tax Sale Law, Act of July 7, 1947, P.L. 1368, No. 542, as amended, 72 P.S. §§ 5860.101-5960.703.
The appellant's exceptions to the sale were heard and decided by the Honorable John Q. Stranahan who made the following findings of fact.
1. Arnold M[e]yers*fn1 resides at 126 South Rhodes Avenue, Niles, Ohio, and is the sole stockholder of Quality Home Improvement Company.
2. The Company had title to two lots on Thornton Avenue, Sharon, Pennsylvania. One lot has a house on it and the other lot is vacant.
3. The house is worth $26,000.00 and is rented for $175.00 a month. There are no liens or mortgages on the property.
4. From the time the property was acquired in 1970 and through 1978, Quality Home Improvement Company had paid the taxes on the two lots. ...