Petition of the day

Thepetition of the day is:

Issues:(1) Whether Pennsylvania’s unseated land tax statutes as recently interpreted by its highest court and under which the tax sales were made and title is claimed violate the due process clause of the Fifth and 14th Amendments, as applied to owners of recorded nonproducing oil, gas and other subsurface interests; and (2) whether notions of in rem tax sales by publication issued by the taxing authorities under Pennsylvania’s unseated land tax statutes violate the due process standards identified inMullane v. Central Hanover Bank & Trust Co.andMennonite Board of Missions v. Adamsfor owners of recorded nonproducing oil, gas and other subsurface interests.