Saturday, October 16, 2010

tax sale - costs - right to itemization of costs - 72 P.S. sec. 5568q

Appeal of Holler - Cmwlth. Court - September 20, 2010

A delinquent taxpayer has a right to a statement of taxes owing, incluidng penalty, interest and "any costs or other charges in detail against such property. . . ." 72 P.S. sec. 5568q. (emphasis added).

Where the taxing authority failed to answer the taxpayer's numerous demands for a detailed accounting of costs, providing only a lump sum figure of aggregate, undifferentiated costs, the court held that "Appellant should be provided a hearing limited to the itemization of the Tax Bureau’s costs and whether such costs would be permitted under the Law. . . .We agree with Appellant that she is entitled to an itemization of the costs she owed and not merely a miscellaneous grouping of costs. . . .Accordingly, we must. . . remand for a hearing to order the Tax Bureau to itemize costs that were charged, whether such costs would be permitted under the Law and in the event any costs paid by Appellant are not identified by the Tax Bureau as properly chargeable, to order a refund of same to Appellant.