In re York Co. Tax Claim Bureau - Appeal of Luciani - Cmwlth. Court - September 1, 2010
http://www.pacourts.us/OpPosting/Cwealth/out/2164CD09_9-1-10.pdf
In an issue of first impression, the court held that the only acceptable proof of mailing under the Real Estate Tax Sale Law, 72 P.S. §5860.602(h), is through the use of the USPS Form 3817, certificate of mailing. In this case, the TCB's only proof of mailing was a handwritten notation on its own letterhead.
