In re Upset Price Tax Sale - Cmwlth. Court - October 22, 2008 - unreported mem. opinion
http://origin-www.courts.state.pa.us/OpPosting/Cwealth/out/1102CD07_10-22-08.pdf
Trial court abused its discretion is setting aside tax sale, because of inadequate notice, where notice of the sale was properly sent under the Real Estate Tax Sale Law, RESTL, 721 PS 5860.602(e)(1), to the decedent owner's personal representative (PR), who had extensive contact with the Tax Claim Bureau.
Here, the PR specifically informed the TCB that the owners, her cousins, were deceased and that she was the person responsible to pay the taxes. She informed the TCB where she lived and that she was the designated agent of the family with respect to the Property for its tax liabilities. She was also appointed as the Administratrix of the estate, of her deceased cousin, who remained a record owner of the Property.
The TCB and the PR had previously corresponded regarding the Property and the PR actually prevented a previous upset tax sale when she entered into an agreement with the TCB to pay delinquent taxes on the Property. The parties stipulated that the Board of Assessment’s records since at lease 1999 listed a registered address for the owners as “c/o the PR” at her place of residence, the same address where the tax sale notices were mailed and received.
It would not have constituted ordinary sound business practices for the TCB to send notices to a person who was deceased to an address where it knew that the PR, the designated agent and person responsible for paying the taxes, did not reside.
Because the Section 602(e)(1) “first” notice was sent to and received by the PR, no additional notice or efforts to ascertain the identity and whereabouts of the owner of record were required by the TCB....TCB proved that it gave the requisite notice and there is evidence that the addressee received it. Accordingly, the order of the trial court which invalidated the upset tax sale of the Property is reversed.
-
