Tax
sale of residential property overturned because of failure of county tax claim
bureau to document its efforts to give
notice to property owner, as required by 72 P.S. sec. 5860.607a, even though
tht TCB did comply with the statutory notice requirements. The statute states that "a notation
shall be placed in the oroperty file describing the efforts made [to serve
notice of the tax sale] and the results thereof…." It was undisputed the such notations were not
made.
"Accurate
documentation is essential to inform anyone reviewing the rile about the
Bureau's complaint, or lack thereof. The
public is entitled to rely on the correctness and completeness of the Bureau's
property files. The Bureau’s failure to
document its additional notification efforts in the property file, regardless
of their success, constitutes grounds to set aside the sale of the Property.
Our precedent requires strict construction of Section 607.1, compelling a
taxing bureau’s adherence. Steinbacher v. Northumberland Cnty. Tax Claim
Bureau, 996 A.2d 1095 (Pa. Cmwlth. 2010) (en banc); Rice v. Compro Distrib.,
Inc., 901 A.2d 570, 577 (Pa. Cmwlth. 2006); Smith v. Tax Claim Bureau of Pike
Cnty., 834 A.2d 1247, 1253 (Pa. Cmwlth. 2003) (citing Tracy v. Chester Cnty.
Tax Claim Bureau, 489 A.2d 1334, 1339 (Pa. 1985)).
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