Edward Connor v. Westmoreland County Board Assessment Appeal

Edward Connor (Connor), executor of the estate of Rose Connor (decedent), appeals from the September 7, 1990 order of the Court of Common Pleas of Westmoreland County which denied Connor's petition for tax assessment appeal nunc pro tunc and stay of tax sale. The instant action was initiated in the trial court by Connor's petition for a rule to show cause why taxes should not be abated and tax sale stayed, naming the Westmoreland County Tax Claim Bureau (Bureau) as a respondent. In the petition, Connor alleged, among other things, that taxes had been assessed upon the mineral rights on parcels of land which the decedent owned and that the tax assessments were improper under case law because no mineral had been removed from the land.