Vandermark v. Phillips
Citations
- 116 Pa. 199
- 9 A. 257
- 1887 Pa. LEXIS 381
Syllabus
<p>1. Tbe provision of the act of April 21, 1856, § 3, P. L. 477 (as amended by the act of February 23, 1858, P. L. 45), requiring tax collectors to make their returns to the county commissioners for exonerations, on or before the first day of February of the year next succeeding the assessment of such taxes, is mandatory and its observance is a condition precedent of the right of the commissioners to sell the land so returned for the unpaid taxes.</p> <p>2. The returns of the collectors for exonei’ations must be sufficiently definite to enable the owner and also the officer and the public to identify and determine from the returns the exact properties which are delinquent and liable to sale.</p>
How courts have described this case
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- where rationale for decision is minimally apparent from the record remand is not necessary
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Judges: Clark, Gordon, Green, Merche, Paxson, Stbrrett, Trhnkey
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