Tuesday, March 31, 2015

tax sale - reasonable efforts to locate taxpayer

777 L.L.P. v. Luzerne County TCB v. V. Mannino (Pa. Cmwlth March 30, 2015). 

Judicial tax sale vacated for failure to serve the taxpayer and failure to use “reasonable efforts” to locate the taxpayer, where the tax claim bureau did not conduct a search of current telephone directories, searched property records only by property ID number, not the taxpayer’s name, and failed to thoroughly review its own file to ascertain the taxpayer’s current address.