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IN THE COMMONWEALTH COURT OF PENNSYLVANIA James E. Donofrio, : Appellant : : v. : : Northampton County Tax Claim : Bureau and Charles Peterson, : Anthony Malinowski, Deborah Williams : and Irvin Povlow : BEFORE:

No. 1061 C.D. 2002 Submitted: November 4, 2002

HONORABLE BERNARD L. McGINLEY, Judge HONORABLE MARY HANNAH LEAVITT, Judge HONORABLE JOSEPH F. McCLOSKEY, Senior Judge FILED: December 4, 2002

OPINION BY SENIOR JUDGE McCLOSKEY

James E. Donofrio (Donofrio) appeals from an order of the Court of Common Pleas of Northampton County (trial court), denying and dismissing his petition to set aside tax upset sale. We affirm. Donofrio was a resident of New Jersey. Donofrio owned property located at 325 Vine Street in the city of Bethlehem, Northampton County, Pennsylvania. The property has improvements thereon consisting of a singlefamily dwelling. Donofrio failed to pay his 1999 real estate taxes, totaling The Northampton County Tax Claim Bureau (the approximately $2,649.75.

Bureau) sent Donofrio notice in July of 2001 of its intent to sell this property at a public tax sale. The Bureau also posted a notice of tax sale on the property. The property was thereafter sold to Charles Peterson, Anthony Malinowski, Deborah

Williams and Irvin Povlow (Purchasers) at a September 10, 2001, tax sale.1 The Northampton County Department of Fiscal Affairs thereafter sent Donofrio notice of said sale and his right to file objections/exceptions. Donofrio filed such objections/exceptions in the form of a petition to set aside tax upset sale. In this petition, Donofrio noted that he did not, nor had he ever, resided at the property. Donofrio argued that the notice he received, as well as the notice posted on the property, was insufficient under the Real Estate Tax Sale Law (Law), Act of July 7, 1947, P.L. 1368, as amended, 72 P.S.

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Pennsylvania Law