All
lawfully imposed or assessed municipal claims are liens on the property by
operation of law….The Municipal Liens Act provides for a specific, detailed and
exclusive procedure that must be followed to challenge or collect on a
municipal lien placed in cities of first class, such as the City.
Burden of proof
Burden of proof
The City
had the burden of proving strict compliance with the requirements of the Act. ….In
reviewing each of these mandatory steps, it is apparent that there was not even
substantial, let alone strict, compliance. The petition neither listed
"all tax and municipal claims," nor gave any sense of their
magnitude. …. Nonetheless, the City asserts that its actual lien is for
$14,702.99 and, presumably, expects to collect at least that amount from the
sale if the proceeds are sufficient.
The City
had the burden of proving strict compliance with the requirements of the Act. ….In
reviewing each of these mandatory steps, it is apparent that there was not even
substantial, let alone strict, compliance. The petition neither listed
"all tax and municipal claims," nor gave any sense of their
magnitude. The only claim listed in the petition is a lien for unpaid water and
sewer rents in the amount of $0. Subsequently, the City filed an amended claim
for unpaid taxes in the amount of $657.54. Nonetheless, the City asserts that
its actual lien is for $14,702.99 and, presumably, expects to collect at least
that amount from the sale if the proceeds are sufficient.
Purpose of tax/sheriff's sales
Purpose of tax/sheriff's sales
The
purpose of sheriff's sales under the Municipal Liens Act, as well as tax sales
under the Real Estate Tax Sale Law,…is not to strip the owner of his or her
property but to collect municipal claims. ….
Due process requires strict compliance
Strict compliance with the service requirement protects the procedural due process rights of all interested parties to notice and an opportunity to be heard and also guards against deprivation of property without substantive due process of law. ….The collection of claims may not be implemented without due process of law guaranteed by the United States and Pennsylvania Constitutions…..
Requirement of a hearing
Similarly, the requirement that the court hold a hearing to determine the accuracy of the facts in the City’s petition is an important due process safeguard. This is particularly true when the City is proceeding under …Municipal Liens Act,,,…where no judgment has been entered on the lien.
Due process requires strict compliance
Strict compliance with the service requirement protects the procedural due process rights of all interested parties to notice and an opportunity to be heard and also guards against deprivation of property without substantive due process of law. ….The collection of claims may not be implemented without due process of law guaranteed by the United States and Pennsylvania Constitutions…..
Requirement of a hearing
Similarly, the requirement that the court hold a hearing to determine the accuracy of the facts in the City’s petition is an important due process safeguard. This is particularly true when the City is proceeding under …Municipal Liens Act,,,…where no judgment has been entered on the lien.
