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.
