On Dec. 16, the Pennsylvania Supreme Court handed down a decision that will assuredly have an impact on a property owner’s decision to challenge an upset tax sale, based on an alleged violation of the notice provisions contained within the Real Estate Tax Sale Law. In Horton v. Washington County Tax Claim Bureau (Supreme Court of Pennsylvania for the Western District, No. 33 WAP 2012), our state’s highest court scrutinized the meaning of the phrase “proof of mailing” and reached an important conclusion for any stakeholder in a tax sale.
The subject property is a condominium located in Washington County, Pa. The condominium was purchased by Gerald W. and Susan M. Horton in 2006, which they utilized for business purposes. The owners apparently made no real estate tax payments for the years 2007 and 2008, according to the opinion. As required by the strict statutory scheme, the notices included providing three separate methods of notice (certified mail, publication and posting on the premises). The Washington County Tax Claim Bureau submitted a U.S. Postal Service (USPS) consolidated postage statement with an attachment explaining to whom mailings had been sent, along with the actual envelopes sent to the Hortons, both of which were returned with notations that stated they were: undeliverable as addressed, the parties not known and an inability to forward—with USPS’s official stamp affixed to the envelopes. The bureau had checked various sources including the prothonotary, county tax assessment office, the Treasurer’s Office, 2007 lien docket, register of wills, voter registration records and several Internet searches. Notably, the deed for the subject property contained errors with respect to Gerald Horton’s first name, Susan Horton’s middle initial and the mailing address.
This content has been archived. It is available through our partners, LexisNexis® and Bloomberg Law.
To view this content, please continue to their sites.
Not a Lexis Subscriber?
Subscribe Now
Not a Bloomberg Law Subscriber?
Subscribe Now
LexisNexis® and Bloomberg Law are third party online distributors of the broad collection of current and archived versions of ALM's legal news publications. LexisNexis® and Bloomberg Law customers are able to access and use ALM's content, including content from the National Law Journal, The American Lawyer, Legaltech News, The New York Law Journal, and Corporate Counsel, as well as other sources of legal information.
For questions call 1-877-256-2472 or contact us at [email protected]
