Wednesday, November 07, 2007

real property - tax sale - notice - presumption of proper posting

Picknick v. Washington County Tax Claim Bureau - Commonwealth Court - November 7, 2007

A tax claim bureau (TCB) satisfies its initial burden of proving -- and establishes a presumption of -- regularity and proper posting under the Real Estate Tax Sale Law, 72 P.S. 5860.101 et seq., where the TCB files an affidavit of posting. Thomas v. Montgomery Co. TCB, 553 A.2d 1044, 1046 (Pa. Cmwlth. 1989). Such proof establishes a prima facie case that the method of posting is "reasonable and likely to inform the taxpayer as well as the public at large of an intended real property sale." The property owner then has the burden to produce contradictory evidence.

In this case, the TCB produced an affidavit, photos and testimony about posting. The property owner did not present any evidence to rebut the presumption.