Provision Which Restrict Leasing of Property by a Tax Claim Bureau
In Dubin v. County of Northumberland, 847 A.2d 769, 772 (Pa. Cmwlth. 2004), the statute at issue was one whose object was "to authorize and empower local governments to sell at public sales lands or real estate upon which taxes are assessed delinquent and unpaid." 847 A.2d at 772.
In examining the statute in toto, considering its nature and object, and reflecting on the consequences of construing it one way or the other, the court held that a provision restricting the leasing of property by a tax claim bureau and employing the words "shall... lease the property for a period not exceeding one (1) year" was directory. Id. (citing Section 702(a) of the Real Estate Tax Sale Law, Act of July 7, 1947, P.L. 1368, as amended, 72 P.S. 5860.702(a)).