Appeal from the Order of the Court of Common Pleas of Carbon County in case of In Re: Proposed private sale by the Carbon County Tax Claim Bureau to Lawrence Marra for unpaid real estate taxes levied against 134 properties in Penn Forest Township, No. 84 S 26.
Arnold Sousa, for appellant.
Roger Nanovic, II, for appellee, Penn Forest Township.
Thomas W. Durnin, for appellee, Jim Thorpe Area School District.
John G. Cipko, for appellee, Carbon County Tax Claim Bureau.
Judges Rogers and Palladino, and Senior Judge Blatt, sitting as a panel of three. Opinion by Judge Palladino.
[ 94 Pa. Commw. Page 408]
Lawrence Marra (Appellant) appeals from an order of the Court of Common Pleas of Carbon County (trial court) which dismissed, for lack of subject matter jurisdiction, a Petition of Penn Forest Township
[ 94 Pa. Commw. Page 409]
and Jim Thorpe Area School District to Disapprove Private Sale. For the reasons set forth below, we reverse and remand.
The Carbon County Tax Claim Bureau (Bureau) received from Appellant bids of $25.00 on each of 134 properties in Carbon County. These properties had been the subject of several previous unsuccessful public tax sales. Pursuant to Section 613 of the Real Estate Tax Sale Law,*fn1 the Bureau offered the properties for private sale.
Following receipt of Appellant's bids, the Bureau sent the following letter, dated December 6, 1983, to each of the affected taxing bodies, Carbon County, Penn Forest Township (Township) ...