HomeMy WebLinkAbout03-5973COMMONWEALTH OF PENNSYLVANIA
COUNTY OF: CUMBERLAND
09-3-03
SUSAN K. DAY
Address: 229 MILL STREET, BOX 167
MT. HOLLY SPRINGS, PA
(717) 486'7672 17065
ATTORNE~ FOR PLAIMTIFF :
ROBERT B. MACINTYRE,
P.O. BOX 6656
HARRISBURG, PA 17112
ESQ.
NOTICE JUDGMENT/TRANSCRIPT
4`7 BROOKWOOD LANE
CARLISLE, PA 17013
VS.
DEFENDANT/JUDGMENT CNRAt~ I~)~:~ o s E S S
FBARRICK ARNOLD, SHIRLEY
P.O. BOX 1159
CARLISLE, PA 17013
Docket No.: C~- 0000083 - 03
Date Filed: 3/19/03
THIS IS TO NOTIFY YOU THAT;
Judgment:
~-~ Judgment was entered for: (Name)
~'~ Judgment was against: (Name)
entered
in the amount of $
D~PAULT ~D~tZRI~'~ PLTF
on: (Date of Judgment)
~--'~ Defendants are jointly and severally liable.
Damages will be assessed on:
['~ This case dismissed without prejudice.
r~ Amount of Judgment Subject to
Attachment/Act 5 of 1996 $
(Date & Time)
Amount of Judgment $ :267.00
Judgment Costs $ 57.00
Interest on Judgment $ .00
Attorney Fees $ .00
Total $ 324,. 00
Post Judgment Credits
Post Judgment Costs
Certified Judgment Total
$
$
ANY PARTY HAS THE RIGHT TO APPEAL WITHIN 30 DAYS AFTER THE ENTRY OF JUDGMEN'r BY FILING A NOTICE
OF APPEAL WITH THE PROTHONOTARY/CLERK OF THE COURT OF COMMON PLEAS, CIVIL DIVISION. YOU
MUST INCLUDE A COPY OF THIS NOTICE OF JUDGMENT/TRANSCRIPT FORM WiTH YOUR NOTICE OF APPEAL.
EXCEPT AS OTHERWISE PROVIDED IN THE RULES OF CIVIL PROCEDURE FOR DISTRICT JUSTICES, IF THE JUDGMENT HOLDER
ELECTS TO ENTER THE JUDGMENT IN THE COURT OF COMMON PLEAS, ALL FURTHER PROCESS MUST COME FROM THE COURT
OF COMMON PLEAS AND NO FURTHER PROCESS MAY BE ISSUED BY THE DISTRICT JUSTICE.
UNLESS THE JUDGMENT IS ENTERED IN THE COURT OF COMMON PLEAS~ ANYONE INTERESTED IN THE JUDGMENT MAY FILE
A REQUEST FOR ENTRY OF SATISFACTION WITH THE DISTRICT JUSTICE IF THE JUDGMENT DEBTOR PAYS IN FULL, SETTLES,
OR OTHERWISE COMPLIES WITH THE JUDGMENT.
certify that this is a true
expires first Monday of Januar~
My commission ,, 200~/ '
, District Justice
containing the judgment.
, District Justice
SEAL
AOPC 315-03
I~IAEI:IPi FOIl Wilt O! EXECUTION - (MOJi IlIDGMENTSJ
P.R.C.P. 3101 te 3149
PINKER & ASSOCAI'r~S
SHIRLEY M. BARRICK ARNOLD
132 B STRk~i'
CARLISLE PA 17013
(J. mlBER!.At~
IN THE COURT OF COMMON PLEAS OF
COUNTY, PENNSYLVANIA
~/tit No ................. Term 19
No, __ 0_0 3=__5 9 7~3 ~C ~i'~'IT~. Ter~ ~9
Amount due ---I 324.00
lntet~a~ ~8% S~ 5/16603
At~'S ~mm. J
an~ Coats ~ 184.50
TO THE PROTHONOTARY OF SAID COURT: ISSUE WRIT OF EXECUTION IN THE ABOVE MATTER,
(1) Directed to the Shetiif of C-TIMBERI2%ND County, pennsylvania;
(2) aSainst SHIRLEY BARRICK ARNOLD
(3) and against
(4) and index this writ
fa) against
Defendant(s);
.Gnma shee(s);
Defendant(s) and
(b) against
Garnishee(s),
aa a lis pendens aga~st I~e real property of me defendant(s) in the n~e ot the Gnmi~ee(s)ns follows;
(Specifically desctibe pmper~ mad note ~y ape~ific direction to ~eriff) Fumi~ 4 copies for real estate
~y ~ all ~so~l ~y inc~ing j~l~
(~) Exemp,ion Ama (nat) been waivad.
WRIT OF EXECUTION and/or ATTACHMENT
COMMONWEALTH OF PENNSYLVANIA) NO 03-5973 Civil
COUNTY OF CUMBERLAND) CIVIL ACTION - LAW
TO THE SHERIFF OF CUMBERLAND COUNTY:
To satisfy the debt, interest and costs due PINKER & ASSOCIATES Plaintiff (s)
From SHIRLEY M. BARR1CK ARNOLD, 132 B STREET, CARLISLE PA 17013.
(1) You are directed to levy upon the property of the defendant (s)and to sell LEVY ON ANY AND
ALL PERSONAL PROPERTY INCLUDING JEWELRY..
(2) You are also directed to attach the property of the defendant(s) not levied upon in the possession
of GARNISHEE(S) as follows:
and to notify the garnishee(s) that: (a) an attachment has been issued; (b) the garnishee(s) is enjoined fi.om
paying any debt to or for the account of the defendant (s) and fi.om delivering any property of the defendant
(s) or otherwise disposing thereof;
(3) If property of the defendant(s) not levied upon an subject to attachment is found in the possession
of anyone other than a named garnishee, you are directed to notify him/her that he/she has been added as a
garnishee and is enjoined as above stated.
Amount Due $324.00
Interest FROM 5/16/03 ~ 18%
Atty's Comm %
Atty Paid $36.75
Plaintiff Paid
Date: DECEMBER 9, 2003
(Seal)
REQUESTING PARTY:
Name ROBERT B. MACINTYRE, ESQ.
Address: P O BOX 6656
HARRISBURG PA 17112
Attorney for: PLAINTIFF
Telephone: (717) 652-9485
Supreme Court ID No. 36817
L.L. $.50
Due Prothy 1.00
Other Costs
CURTIS R. LONG
By: ~ ~
R. Thomas Kline, Sheriff, who being duly swom according to law, states
this writ is returned SATISFIED.
Sheriff's Costs:
Docketing 18.00
Poundage 6.48
Advertisifig
Law Library .50
Prothonotary 1.00
Mileage 3.45
Misc.
Surcharge 20.00
Levy
Post Pone Sale
Garnishee
TOTAL $ 49.43
Pd by Defendant
Swom and Subscribed to before me
this 3,~,X_day of '7~,x~& j
200.~A.D. ,t~t.~..~/~. '~/.e£~x~_~, ~f
PROTHONOTARY
So W ;~
R. Thomas Kline, Sheriff
By, Claudia A. Brewbaker
ATTORNEY Robert Macintyre
WRIT NO. 2003-5973 Civil
Finker & Associates
Shirley M. Barrick-Armold
Real Debt
Interest
Attorney's Comm.
Writ Costs, Atty
Writ Costs, Pltff.
Miscellaneous Attorneys Fees
Sheriff's C6sts:
Docketing
Poundage
Posting Sale Bills
Law Library
Prothonotary
Service
Misc. Bad Check Charge
Advertising
Postpone Sal~
Surcharge
Garnishee
Levy
TOTAL
Defendant Paid to Sheriff
Advance Costs
Total Collected
DISTRIBUTION
Pd. To Pltff.
Refund of Adv. Costs
Pd. To Prothonotary
DISTRIBUTION
$ 324.00
58.80
36.75
$ 18.00
6.48
.5O
1.00
3.45
20.00
419.55
150.00
1:50
$ 419.55
$ 49.43
$ 468.98
150.00
$ 618.98
So Ansa~erai~, .
R. Thomas Kline, Sllren-'tT--- - -
By~ O.X~I ~ Q .~~
PINKER & ASSOCIATES, :
Plaintiff :
SHIRLEY M. BARRICK ARNOLD, :
Defendant :
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 03-5973 CIVIL TERM
CIVIL ACTION - LAW
PRAECIPE
TO THE PROTHONOTARY:
Please mark the above-named case settled, discontinued and
ended.
Respectf~u~-i-~ submitted,
'Rc~e~% B. ~acIy~Syre, Esquire
Attorney for~l~intiff
PO Box 6656
Harrisburg, PA
717-652-9485
ID #36817
17112
IN THE COMMONWEALTH COURT OF PENNSYLVANIA
Parkton Enterprises, Inc.
David A. Krulac and Diane E. Krulac,
husband and wife, and Cumberland
County Tax Claim Bureau
David A. Krulac and Diane E. Krulac,
husband and wife
No. 2756 C.D. 2003
Argued: June 7, 2004
Vo
Parkton Enterprises, Inc.
Orlando Torres, Jr. and
Anailda Malave
Appeal of: Cumberland County Tax
Claim Bureau and David A. Krulac and :
Diane E. Krulac, husband and wife
BEFORE:
HONORABLE JAMES GARDNER COL[NS, President Judge
HONORABLE ROCHELLE S. FRIEDMAN, Judge
HONORABLE CHARLES P. MIRARCHI, JR., Senior Judge
9
OPINION BY JUDGE FRIEDMAN FILED: July ,,3, 2004
David A. Krulac and Diane E. Krulac, husband and wife, (Krulacs)
and Cumberland County Tax Claim Bureau (Bureau) (together, Appellants) appeal
from the December 1, 2003, order of the Court of Common Pleas of Cumberland
County (trial court) granting the petition of Parkton Enterprises, Inc. (Parkton) to
set aside the Tax Upset Sale of property located at 705 Erford Road, Camp Hill,
Permsylvania (Property) and quieting title in Parkton. We affirm.
The parties stipulated to the following facts. On January 31, 2001,
Eastern Savings Bank FSB (Eastern) obtained a default judgment in a mortgage
foreclosure action against Orlando Torres, Jr. and Anailda Malave (Torres and
Malave), then owners of the Property. In addition to their failure to make
mortgage payments on the Property, Torres and Malave failed to make payments
into escrow for unpaid real estate taxes for the 2000 tax year. Because of the
insufficient funds in the escrow account, Eastern did not pay the real estate taxes
on the Property, and the Bureau acquired a lien against the Property for the unpaid
real estate taxes.
Eastern filed an affidavit with the sheriff pursuant to Pa. R.C.P. No.
3129.1, and a Sheriff's Sale of the Property was scheduled for June 5, 2002.
Eastern had actual.knowledge of the Bureau's lien on the Property and served the
Bureau with notice of Sheriff's Sale pursuant to Pa. R.C.P. No. 3129.2.~ Also, in
June 2002, the Bureau scheduled the Tax Upset Sale for the unpaid real estate
~ Pa. R.C.P. No. 3129.1 provides, in relevant part, that no sale of real property shall be
held until the plaintiff files an affidavit with the sheriff setting forth the names and addresses of:
(1) the owner or reputed owner of the property and of the defendant in the judgment; (2) every
other person who has any record lien on that property; (3) every other person who has any record
interest in the property that may be affected by the sale; and (4) every other person with any
interest in the property that is not of record but may be affected by the sale and of which the
plaintiff has knowledge. Pa. R.C.P. No. 3129.1(a)-(b). Pa R.C.P. No. 3129.2 requires, in
relevant part, that all persons named in the affidavit be served with written notice of the Sheriff's
Sale. Pa. R.C.P. No. 3129.2(c)(1)(i)(B).
2
taxes for September 26, 2002. All public and perso~Lal notices of the Tax Upset
Sale were properly advertised and served upon Torres and Malave in accordance
with the notice requirements of the Real Estate Tax Lm;¢ (Law)?
The Sheriff's Sale subsequently was rescheduled and held on
September 4, 2002, during which Parkton Enterprises, Inc. (Parkton) purchased the
Property for a bid of one dollar. The Sheriff's schedule of distribution listed a
priority claim for unpaid taxes for 2000 and 2001 {)wed to the Bureau in the
amount of $2,806.42.3 On September !8, 2002, an assignment of mortgage from
Eastern to Parkton was recorded in the Cumberland County Misc. Book 690, page
1425. On September 25, 2002, a Sheriff's deed conveying title of the Property to
Parkton was recorded in the Cumberland County deed book.
One day later, when the Bureau held its Tax Upset Sale for the unpaid
2000 real estate taxes, Krulacs purchased the Property for a bid of $5,682.26.4
Neither Eastern nor Parkton was served with prior notice of the Tax Upset Sale.
On October 4, 2002, the trial court affirmed the Bureau's petition to confirm the
tax sale nisi, and, on October 10, 2002, the Bureau attempted to serve post sale
2 Act of July 7, 1947, P.L. 1368, as amended, 72 P.S. §5860.101-5860.803.
3 Here, the Property was sold in a cost only bid, meaning that Parkton's bid covered only
the Sheriff's costs, charges and expenses incident to the execution of the sale. Pa. R.C.P. No.
3138(a). In such situations, the Sheriffis not required to request additional funds from the bidder
to cover any additional liens against the Property. Pa. R.C.P. No. 3136(a). Thus, after the
Sheriff's Sale was conducted, the Bureau still retained its lien against the Property.
4 Krulacs paid the Bureau $7,268.74 to obtain a deed for the Property.
3
notice by mail upon Parkton pursuant to section 607 of the Law. 72 P.S.
§5860.607. Parkton never received that notice,~ and, on October 28, 2002, Parkton
paid real estate taxes on the Property for the 2002 tax year. Torres and Malave
continued in possession of the Property after the September 4, 2002, Sheriff's Sale,
and, on November 12, 2002, Parkton filed a Complaint in Ejectment against Torres
and Malave.
On December 2, 2002, a deed conveying title to Krulacs was recorded
in the Cumberland County deed book. On December 17, 2002, Krulacs filed a
Petition to Intervene in the Ejectment Action filed by Parkton against Torres and
Malave and, for the first time, advised Parkton of the September 26, 2002, Tax
Upset Sale. Krulacs also filed an Action in Quiet Title against Parkton. The
Bureau did not serve Parkton with formal post sale notice until December 17,
2003, one year and three months after the Tax Upset Sale.
After. a determination that Torres and Malave had vacated the
Property, Krulacs and Parkton assumed joint possession of the Property pending
resolution of the quiet title action. On March 12, 2003, Parkton filed a Petition To
Set Aside the Tax Sale, Nunc Pro Tunc, which was consolidated with Krulacs'
quiet title action. Following a hearing on the petitions, the trial court granted
s The record does not indicate how the Bureau learned that Parkton was the record owner
of the Property at the time of sale. The return receipt card was detached from the envelope and
was signed, but the envelope containing the notice was returned to the Bureau. The record does
not indicate who signed the return receipt card. We further note, however, that even if Parkton
had received the post sale notice, the Bureau incorrectly stated that the Tax Upset Sale was to
occur on October 26, 2002, when, in fact, the sale had been held on September 26, 2002.
4
Parkton's petition to set aside the Tax Upset Sale End quieted title in Parkton,
reasoning that the additional notice requirements of section 607.1 (a) of the Law,
added by the Act of July 3, 1986, P.L. 351, 72 P.S. §5860.607a(a), applied and
were not met by the Bureau.
Appellants appeal to this court,6 arguing that the Bureau adhered to
the notice provisions in the Law because it properly identified Torres and Malave
as the record owners of the Property before the Tax Upset Sale and served them
with notice thirty days prior to the sale, as required by section 602 of the Law, 72
P.S. §5860.602. Appellants assert that, in this case, they should not be required to
provide new, separate statutory notice to Parkton, which acquired record
ownership of the Property after proper service had been made to Torres and
Malave. Appellants caution that by setting aside the: Tax Upset Sale, we invite
record owners of property to avoid a tax upset sale by transferring record
ownership after proper statutory notice has been served, thus requiring the Bureau
to perform numerous title searches, even up to the date of sale.
In a tax sale case, the taxing agency has the burden of proving
compliance with the notice provisions of the Law.7 In re Tax Sale of Real Property
6 Our scope of review in tax sale cases is limited to determining whether the trial court
abused its discretion, clearly erred as a matter of law, or rendered a decision unsupported by the
evidence. Michener v. Montgomery County Tax Claim Bureau, 671 A.2d 285 (Pa. Cmwlth.
1996).
? Section 602 of the Law requires that where property is to be exposed to a tax upset
sale, the Bureau must provide three separate methods of notification at least thirty days prior to
sale: (1) published notice to the owners and to all persons having liens, judgments or municipal
or other claims against the property; (2) notification of the sale: to each owner by certified mail,
(Footnote continued on next page...)
Situated in Jefferson Township, 828 A.2d 475 (Pa. Cmwlth.), appeal granted, 576
Pa. 728, 841 A.2d 534 (2003). A presumption of regularity attaches to tax sales;
however, a property owner can overcome this presumption whenever he or she
states a prima facie challenge to the sale based on the agency's non-compliance
with statutory tax sale requirements. In re 1999 Upset Sale of Real Estate, 811
A.2d 85 (Pa. Cmwlth. 2002). Strict compliance with the notice provisions is
essential to prevent the deprivation of property without due process; thus, if any
method of notice is defective, the tax sale is void. Wells Fargo Bank of Minnesota,
NAv. Tax Claim Bureau of Monroe County, 817 A.2d 1196 (Pa. Cmwlth. 2003).
We agree with Appellants that due process does not require the taxing
bureau to perform the equivalent of a title search or to make decisions to quiet title.
Jefferson. A taxing bureau's duty to investigate such matters is confined to
determining the owners of record and then to use ordinary common sense business
practices to ascertain proper addresses where notice of the tax sale may be given.
Farro v. Tax Claim Bureau of Monroe County, 704 A.2d 1137 (Pa. Cmwlth. 1997),
appeal denied, 555 Pa. 722, 724 A.2d 936 (1998). A taxing agency, however, must
be cognizant of any unique facts or circumstances that may impact on its attempt to
locate the owner of such property. Krawec v. Carbon County Tax Claim Bureau,
842 A.2d 520 (Pa: Cmwlth. 2004). This case presents such facts.
(continued...)
return receipt requested; and (3) posting notice of the sale on the property at least ten days prior
to the sale. 72 P.S. §5860.602.
6
There is no dispute that the Bureau properly served notice upon
Torres and Malave, then record owners of the Property, at least thirty days in
advance of the Tax Upset Sale and that Torres and Malave received this notice?
However, the record also indicates that, following the Tax Upset Sale, the Bureau
became aware that Parkton was the record owner of the Property at the time of
sale, and, accordingly, the Bureau attempted to provide post sale notice to Parkton
as required by section 607a. 1 of the Law.9 The post sale notice, however, was
s The Bureau must exercise additional notification efforts to notify an owner of record
only when there is significant doubt that notice of the sale has been received. 72 P.S.
§5860.607a(a). Thus, to discover the Property's change in ownership following receipt of notice
by Torres and Malave, the Bureau would have been required to make continuous inquiries into
the record ownership of the Property. The Law does not impose this duty upon the Bureau. 72
P.S. §5860.602; see also Jefferson. Moreover, while we agree with the trial court that knowledge
of the scheduled June 2002 Sheriff's Sale should have put the Bureau on notice that the Property
may have been sold prior to the September 26, 2002, Tax Upset Sale, we note that inquiry by the
Bureau would not have led to the discovery of a new record owner where ownership changed
only one day prior to the Tax Upset Sale.
9 The Law clearly provides protection for the record owner of property before and after a
tax sale to ensure thai a property owner is not deprived of property without due process. 72 P.S
§5860.602, 72 P.S. §5860.607. Section 607(a) of the Law states,, in part:
It shall be the duty of the bureau, not later than sixty (60) days after
a sale was held, to make a consolidated return to the court of
common pleas of the county, wherein it shall set forth, (1) a brief
description of each property exposed to sale, (2) the name of the
owner in whose name it was assessed, (3) the nmne of the owner at
the time of sale, and to whom notice by mail was given as provided
by this act .... Within thirty (30) days of presentation of the
consolidated return, if it shall appear to said court that such sale has
been regularly conducted-under the provisions of this act, the
consolidated tatum and the sales so made shall be confirmed nisi.
No consolidated return shall be made to the court until notice has
been given to the owner under subsection (a. 1 )(1 ),
(Footnote continued on next page...)
7
returned to the Bureau unopened, clearly indicating that Parkton never received the
notice. Section 607.1(a) of the Law, 72 P.S. §5860.607a(a), speaks to such
unusual circumstances, requiring additional notification efforts of a pending tax
sale or a tax sale subject to court confirmation where mailed notification "is either
returned without the required receipted personal signature of the addressee or
under other circumstances raising a significant doubt as to the actual receipt of
such notification by the named addressee or is not returned or acknowledged at
all .... "72 P.S. §5860.607a(a) (emphasis added). Clearly, then, the Bureau was
obligated to make additional efforts to notify Parkton of the Tax Upset Sale of its
Property. In this regard, section 607.1 (a) of the Law states, in part:
The bureau's efforts shall include, but not necessarily be
restricted to, a search of current telephone directories for
the county and of the dockets and indices of the county
tax assessment offices, recorder of deeds office and
prothonotary's office, as well as contacts made to any
apparent alternate address or telephone number which
(continued...)
72 P.S. §5860.607(a). This statutory scheme ensures that, in cases of a change in ownership
prior to the Tax Upset Sale, the new record owner, upon receipt of post sale notice, has thirty
days after the court has made a confirmation nisi of the consolidated return to file objections or
exceptions with the trial court questioning the regularity or legality of the Bureau's proceedings
with respect to the tax sale. 72 P.S. §5860.607(a. 1)(1), (c), (d) and (e).
As stated, the Bureau's statutory duty does not require that it make continuous inquiry
into a change of record ownership or perform the equivalent of a title search. Jefferson.
However, the Law's notice requirements were crafted to ensure that a record owner of property
is not deprived of his or her property without due process because the "purpose of a tax upset
sale is not to "strip an owner of his property but rather to insure [sic] the tax on the property is
collected." Murphy v. Monroe Count,/Tax Claim Bureau, 784 A.2d 878, 883 (Pa. Cmwlth.
2001) (emphasis added).
8
may have been written on or in the file pertinent to such
property. When such reasonable efforts have been
exhausted, regardless of whether or not the notification
efforts have been successful, a notation shall be placed in
the property file describing the efforts made and the
results thereof, and the property may be rescheduled for
sale or the sale may be confirmed ....
72 P.S. §5860.607a(a). The record here is devoid of evidence that the Bureau
made any of these additional efforts to notify Parkton that the Property had been
sold, so that Parkton would have the opportunity to object to the sale. Where any
method of notice is defective, the tax sale is void. Wells Fargo.
We have always favored the record ox~mer's due process rights to
retain his property over a purchaser's right to acquire such property, stating that
"the risk that title status changed between the time the Bureau performed the
search and the date of sale[] must be borne by [p]urclnasers .... The rule of caveat
emptor, i.e., let the buyer beware, applies to property sold at real estate tax sales."
Plank v. Monroe County Tax Claim Bureau, 735 A.2d 178, 183 (Pa. Cmwlth.),
appeal denied, 560 Pa. 753,747 A.2d 373 (1999).
We hold that, because the Bureau failed to comply with the notice
provisions of the Law, the trial court properly determined that Parkton was
'deprived of the Property without due process and set aside the Tax Upset Sale.l°
l0 In doing so, we reject Appellants' contention that any individual or entity acquiring
title to property after proper notice o£ a pending tax upset sale has been served on the then record
owner is deemed to have implied actual knowledge of the tax sale as a matter of law. To impute
the Law's statutory notice requirement to a new record owner without actual notice is to ignore
the demand for strict compliance with the Law's notice provisions and the safeguards of due
(Footnote continued on next page...)
9
Accordingly, we affirm the trial court's order granting Parkton's petition to set
aside the Tax Upset Sale and quieting title in Parkton.
I~OCHELLE S.-FR[EDMAN, Judge
(continued...)
process. Here, although Parkton had actual knowledge of the delinquent taxes, it did not have
actual knowledge of a pending tax sale. See In re Dauphin County Tax Bureau, 834 A.2d 1229
(Pa. Cmwlth. 2003) (stating that an owner's actual knowledge of delinquent taxes is not implied
actual notice of a tax sale). See also, Wells Fargo (distinguishing between actual knowledge of
delinquent taxes and actual knowledge of a pending tax sale). Thus, to the extent that Parkton
failed to inquire into the status of the taxes on the Property after the Sheriff's Sale, the Law
"impose[s] duties, not on owners, but on the agencies responsible for sales...." Wells Fargo, 817
A.2d at 1200.
10
IN THE COMMONWEALTH COURT OF PENNSYLVANIA
Parkton Enterprises, Inc.
David A. Krulac and Diane E. Krulac,
husband and wife, and Cumberland
County Tax Claim Bureau
No. 2756 C.D. 2003
Argued: June 7, 2004
David A. Krulac and Diane E. Krulac,
husband and wife :
:
V. ~
Parkton Enterprises, Inc. :
:
V. ~
:
Orlando Torres, Jr. and :
Anailda Malave :
Celtified lrom the Record
JUL ~ 3 ZOO4
and Order Exit
Appeal of: Cumberland County Tax :
Claim Bureau and David A. Krulac and :
Diane E. Krulac, husband and wife :
ORDER
AND NOW, this 23rd day of July , 2004, the
order of the Court of Common Pleas of Cumberland County, dated December 1,
2003, is hereby affirmed.