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IN THE COMMONWEALTH COURT OF PENNSYLVANIA In Re: Upset Tax Sale September 13, 2006 1333 Elson Road Chester Township Tax Parcel No. 07-00-00294-31 : : : : : : : : : : : :

No. 2078 C.D. 2007 Argued: June 11, 2009

Appeal of: Patrick T. Carney BEFORE:

HONORABLE DAN PELLEGRINI, Judge HONORABLE JOHNNY J. BUTLER, Judge HONORABLE ROCHELLE S. FRIEDMAN, Senior Judge FILED: July 24, 2009

OPINION BY SENIOR JUDGE FRIEDMAN

Patrick T. Carney appeals from the September 24, 2007, order of the Court of Common Pleas of Delaware County (trial court) denying Carney's petition to set aside the September 13, 2006, upset tax sale of the premises located at 1333 Ellison Road, Delaware County, Pennsylvania (Property). We reverse.

In 2004, Russell J. Jones owned the Property with a mortgage guaranteed and/or insured by the United States Veterans Administration. Because real estate taxes on the Property were unpaid for the tax year 2004, the Property became the subject of an upset tax sale pursuant to section 601 of the Pennsylvania Tax Sale Law1 (Law), 72 P.S.

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Pennsylvania Law