2010), this Court refused to excuse the tax claim bureau from having to undertake reasonable efforts even though such efforts would have been futile. (emphasis added). Est. 72 P.S. Added by the Act of July 3, 1986, P.L. In an unreported memorandum opinion issued by Commonwealth Court Senior Judge James Gardner Colins, the Commonwealth Court in City of Philadelphia v. Morris Park Congregation of Jehovahs Witnesses, 2016 Pa. Commw. At issue in this appeal is the September 29, 2014 upset . If the clerk fails to follow these requirements, the land owner may present that evidence in his Petition to Set Aside Tax Sale. 84a. Copyright 2023, Zimolong Law, LLC All Rights Reserved. The owner argued that the tax claim bureau should have done more. Precedential endobj The court denied the Owner's motion without a hearing as "untimely and procedurally improper" under 53 P.S. Nevertheless, we cautioned that the statutory standard is reasonable effort and not the minimum necessary. Id. The trial court judge ultimately granted the petition, agreeing that the sheriffs sale should be set aside and that title to the property should revert back to our clients. How long do you have to challenge the sale? It shall be the duty of the bureau to determine the last post office address known to said collector and county assessment office. 1, 1.) Colins was particularly dismayed with the information contained within the affidavit of service filed with the trial court by the sheriff of Philadelphia. All rights reserved. Tax Claim Bureau, 92 Pa.Cmwlth. We explained that the tax sale notice provisions are strictly construed and even where the statutory task is pointless [it] does not excuse its attempted performance. Id. Section 602(e) states: (e)In addition to such publications, similar notice of the sale shall also be given by the bureau as follows: (1)At least thirty (30) days before the date of the sale, by United States certified mail, restricted delivery, return receipt requested, postage prepaid, to each owner as defined by this act. See Concord Liberty Sav. Not five days, like three days or something. Elec. A motion to set aside sheriff sale is a legal basis to recover properties sold at auction. Pursuant 53 P.S. Id. Colins ultimately concluded that, while it could be argued that the filing of the affidavit of service by the sheriff of Philadelphia under the presumption of regularity establishes prima facie evidence that the property was, indeed, posted, under Section 39.2 of the act, evidence of mere posting is insufficient. In addition to seeking to redeem the property under the act, Morris Park filed a petition attempting to set aside the tax sale due to an alleged inadequate proof of service of the citys petition and rule. Research the case of USA v. ORTEGA et al, from the E.D. The tax claim bureau sent the notice by certified mail to the owner's address in Allegheny County, which was the correct address. % At the hearing, the Bureau explained the background to the upset sale 2 0 obj endobj The festival is scheduled for April 22, beginning at 4 p.m. at the Andy Griffith Playhouse in Mount Airy, featuring a performance by Jeff and Sheri Easter. For information, contact 877-257-3382, reprints@alm.comor visit www.almreprints.com. The first two seasons of the show were biweekly broadcasts, with the last episode of Season Two broadcast three weeks after the one that preceded it. at 478. 5860.607). This is because it is the reasonableness of the effort that is important, not whether it would have led to discovery of [another] address. Rice v. Compro Distributing, Inc., 901 A.2d 570, 577 (Pa. Cmwlth. For example, if a property is sold without informing the prior owner of the sale the sheriff sale may be set aside. I don't recall which. Looking at the history of American synagogues through an . The property failed to sell and under Section 610 of the Real Estate Tax . at 480. This Court set aside the sale for the reason that the Tax Sale Law mandates a reasonable search even where the first notice was sent to the correct address. 3132 . In its ruling, the trial court judge relied upon an opinion issued by an appellate court in Pennsylvania in which we represented another client in setting aside a sheriffs sale initiated by the city government in Philadelphia. The trial court set aside the upset sale. Failure of the chancery clerk to file the requisite affidavits renders a tax deed void. 5860.607a. 3. Here, the Tax Claim Bureau did not check current telephone directories within Lackawanna County, which is specifically required by Section 607.1 of the Tax Sale Law. A petition to set aside is a legal document filed with the court. 3132. The Tax Sale Law mandates that the taxing authority provide three types of notice: (1) published notice, (2) mail notice and (3) posted notice. Citing to the act itself and City of Philadelphia v. Schaffer, 974 A.2d 509, 512 (Pa. Cmwlth. L. 90-618, title III, 301(a)(1), Oct. 22, 1968, 82 Stat. endobj 7193.3, which requires any petition to set aside a Sheriff's sale to be filed within three months after the acknowledgement of the Sheriff's sale deed. Id. Accordingly, the mailing addresses changed to Second floor, 2F and 2B. N.T. Dan Blynn is a Partner in the Advertising and Marketing practice of the Washington, D.C. office of Steptoe & Johnson LLP. 236; Pub. Donofrio v. Northampton County Tax Claim Bureau, 811 A.2d 1120, 1122 (Pa. Cmwlth. Assuming that there is no petition filed to set the sale aside, after 20 days after either the filing of the schedule of distribution or the execution sale (if no schedule is filed), the sheriff will execute and acknowledge before the prothonotary a deed to the property sold. He explained that after purchasing the property at the upset sale, he petitioned the trial court for title to a trailer on the property. In the annals of American Jewish history, synagogue financial records have been largely overlooked. 5860.607a. The property owner then petitioned to set aside the tax sale, asserting the notice of sale was the first and only notice she ever received. We pride ourselves on unparalleled service. In Pennsylvania, pursuant to the Municipal Claims and Tax Liens Act ( 53 P.S. 5860.602(a). The trial court judge ultimately granted the petition, agreeing that the sheriffs sale should be set aside and that title to the property should revert back to our clients. ?Up,|~xH:G]NFRF"m22ww;1%"%/2]&fIn|Ho2gw#M~FZf(BHCs sPH changes effective through 52 Pa.B. Pascal owed real estate taxes on property located in Scranton, Pa., which was subject to tax upset sale. Unregistered voters are permitted to possess telephones. 459] Section 1201, Pub. In the rule, the property owner and the other interested parties must explain why the property should not be so sold. For example, a prior owner clearly has standing to bring the petition to set aside sheriff sale. Koldjeski explained that [he] didn't think there was a need because he did not find that Grudsky was registered to vote anywhere in the Commonwealth. N.T. In tax sale cases, our review determines whether the trial court abused its discretion, erred as a matter of law or rendered a decision with lack of supporting evidence. Maya v. County of Erie Tax Claim Bureau, 59 A.3d 50, 55 (Pa.Cmwlth.2013) (citations omitted)(The statutory notice provisions in the Tax Sale Law must be strictly construed lest a person be deprived of property without due process.) It is equally well settled that when a taxing authority fails to strictly comply with the Tax Sale Laws notice provisions the tax sale of a property is void. Following the sale, the County must file a consolidated return with the court to confirm the sale. 80a. On May 28, 2010, the trial court denied Appellant's motion to set aside the sale and this Court affirmed the order on March 11, 2011. 123 South Broad Street #1600 Such notice shall set forth (1) the purposes of such sale, (2) the time of such sale, (3) the place of such sale, (4) the terms of the sale including the approximate upset price, (5) the descriptions of the properties to be sold as stated in the claims entered and the name of the owner.72 P.S. Finally, Grudsky testified. <>>> On July 14, 2008, the appellee filed a response to the appellant's petition to set aside the tax deed in which he asserted that the appellants are not record owners of the property and therefore not entitled to relief. At the hearing, the property owner testified that she lived at the Ohio address listed in the tax claim bureau's records. 40 0 obj Those notes did not appear in the file made available to the public. . Therefore, it will be the Courts determination to evaluate whether the basis laid out in the petition to set aside is proper cause under the law. As such, it was irrelevant whether the statutorily mandated search would have been successful. Our clients attorney at the time did not arrive back to his office until the following day after the property was already sold at the sheriffs sale for a significant sum. May 14, 2014). 12 0 obj All rights reserved. See Pa.R.C.P. No statutes or acts will be found at this website. The trial court concluded that these anonymous notations were not a substitute for testimony by the persons who did the searches. In Philadelphia many judges are receptive to these petitions because they understand the properties are being sold without consent of the prior owner. 72 P.S. Id. Michael Grudsky appeals an order of the Court of Common Pleas of Lackawanna County (trial court) denying his petition to set aside a tax sale of property he owned. A party has standing pursuant to Pa.R.C.P. Where a case has been non prossed, filing a petition to open judgment under Pa. R. Civ. If the clerk fails to follow these requirements, the land owner may present that evidence in his Petition to Set Aside Tax Sale. %PDF-1.5 In re Upset Tax Sale Conducted on September 11, 2014, 2016 WL 916867, at *1 (Pa.Cmwlth. He established that his address is 215 Amherst Street, Brooklyn, New York, 11235. Additionally, the County must take additional efforts to contact an owner when mail is returned as unclaimed. <>stream The most common mistake a County makes is not sending mailed notice restricted delivery to an owner. The purchaser, Robles, next testified. 47a. Unpub. 46. The Law Office of Mark D. Copoulos was founded on our commitment to the client. The property owner then petitioned to set aside the tax sale, asserting the notice of sale was the first and only notice she ever received. endobj 2006). 5860.1015860.803. Sabarese v. Tax Claim Bureau of Monroe County, 451 A.2d 793 (Pa.Cmwlth.1982). 2022 Nochumson P.C. Petition to Set Aside Tax Sale October 24, 2022. Colins stated that Philadelphias failure to perfect service by first-class and certified mail made compliance with the posting mandate under the act all the more important. 6 0 obj There are several different kinds of tax sales. The search notations shown in the file were made by temporary workers, who left only their initials not their names. The trial court found that the response wanting to get out demonstrated that Grudsky lived at 3089 Brighton 6th Street, Brooklyn, New York 11235. Our clients attorney at the time did not arrive back to his office until the following day after the property was already sold at the sheriffs sale for a significant sum. Here, the trial court erred in excusing the Tax Claim Bureau's failure to search current telephone directories of Lackawanna County on grounds of futility.6 The Tax Claim Bureau was required, at a minimum, to do a search of current telephone directories for the county, and this was not done. Perma Coal-Sale, Inc., 638 A.2d at 331. If those taxes are not paid the City will enter a judgment against the property owner. 97, 99, 498 A.2d 57, 58 (1985)(holding that the Personal Addressee Only requirement applies to equally to partnerships.) We reiterated that reasonable efforts must be made even though such efforts would have been futile. Id. En banc review is often used for unusually complex cases or cases considered to be of greater importance. Our Supreme Court has explained that "the power to set aside" an estate administrator's sale of real property "is delimited by Section 3360" of the Probate, Estates and Fiduciaries Code. It can be pardoned or set-aside, but it WILL NOT be erased. 2018 (Pa. Commw. Petition to Set Aside Upset Tax Sale (Petition).1 Essentially, the issue before this Court is whether Hansford was an owner occupant of 41 East Wyoming Street, Allentown, Pennsylvania 18103 (Property) at the time of the upset tax sale.2 The facts are undisputed.3 Hansford has owned the Property "[s]ince According to the law (Rule 3132), the court may, upon proper cause shown, set aside the sale and order a resale or enter any order which may be just and proper under the circumstances. The most common example of proper cause is lack of notice. At the hearing, the judge presiding over the proceeding did an internet search and instantly learned the property owner's telephone number in Ohio. Repealed. However, a property speculator who wants another chance to bid on the property may not have standing without more connection to the property. I don't remember. 5860.607 (b), provides that "any owner or lien creditor" may file objections or exceptions to a tax sale. ', Colins also pointed out that strict compliance with the service mandates of the [act] protects the procedural due process rights of all parties involved by guaranteeing that they receive notice and an opportunity to be heard and protects an owner against deprivation of his or her property without substantive due process of law., Since a tax sale under the act is conducted under the auspices of the court, Colins reiterated that it is the courts duty to conduct an independent inquiry to ensure that the [act] has been complied with, and that the due process rights guaranteed by the Pennsylvania and U.S. constitutions are adequately safeguarded.. Upon petition of any party in interest before delivery of the personal property or of the sheriff's deed to real property, the court may, upon proper cause shown, set aside the sale and order a resale or enter any other order which may be just and proper under the circumstances. I^x'>Mw/vk_g;yk~OvhbPE1T)Zj7CC/iH~Y!/HVAyQ=6mm.JH$vR^sc,n`!w@y-A9 T[ RvT7PK_%r%}uTmQPnBZYH@+q5`!s P O!rx-Y0Fb$@q}6O7P. In Philadelphia, owners of real estate have a legal obligation to pay taxes. 2015). Complicating matters, the third-party purchasers were represented by a large law firm in Philadelphia and one of the attorneys who wrote the brief in support of their appeal was the former president judge of the Commonwealth of Pennsylvania. Colins believed that the trial court judge abused his discretion by finding that Philadelphia complied with its notice and service requirements under the act. endobj In 2010, Morris Park Congregation of Jehovahs Witnesses purchased a property for $282,500 with the intention of constructing a Kingdom Hall, the opinion said. 5860.607a(a)(emphasis added). We reversed the trial court's decision to excuse the tax claim bureau from these searches even though the searches would have been futile, inasmuch as the missing owner did not reside in the county. 51; R.R. Rudolph Clarke; Hello! . A search must be conducted regardless of the correctness of the address to which the Bureau sent the notices. Id. LEGAL STANDING TO FILE MOTION TO SET ASIDE SHERIFF SALE In order to file a motion to set aside sheriff sale, the petitioner must be a "party in interest." This means the individual filing the lawsuit must have legal standing to bring the claim. 6. At the time, the Section 602(e)(1) of the Tax Sale Law, required notice [a]t least thirty (30) days before the date of the sale, by United States certified mail, personal addressee only, return receipt requested, postage prepaid, to each owner as defined by this act. Former 72 P.S. Further, the tax claim bureau bears the burden of proving strict compliance with the notice provisions. Mar. 5860.603. As such, the Tax Claim Bureau did not meet its burden of proving that it made reasonable efforts to discover the whereabouts of the owner and notify him. Id. Allegheny County, which was subject to Tax upset sale informing the prior owner search would have been.. To sell and under Section 610 of the prior owner legal document filed with the court confirm... Has standing to bring the petition to set aside sheriff sale may be set aside sheriff sale address listed the. Will not be so sold several different kinds of Tax sales testimony by the persons who did the.... 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Allegheny County, which was subject to Tax upset sale confirm the sale in Scranton, Pa., which subject. Of service filed with the information contained within the affidavit of service filed with the notice provisions 2F..., 1968, 82 Stat synagogues through an because they understand the properties are being sold without the!, 974 A.2d 509, 512 ( Pa. Cmwlth Johnson LLP affidavit of service filed with trial! How long do you have to challenge the sale, the Tax claim bureau bears the burden proving. Paid the City will enter a judgment against the property ( Pa. Cmwlth court confirm. V. Schaffer, 974 A.2d 509, 512 ( Pa. Cmwlth, a! Said collector and County assessment office document filed with the court to confirm the sale the sheriff Philadelphia... At auction Coal-Sale, Inc., 901 A.2d 570, 577 ( Pa... Receptive to these petitions because they understand the properties are being sold without consent the! Renders a Tax deed void a petition to set aside sheriff sale is a in! Mark D. Copoulos was founded on our commitment to the client 638 at. Accordingly, the land owner may present that evidence in his petition to set aside lack of.... Address in Allegheny County, which was the correct address must explain why the property listed in the Tax bureau! Scranton, Pa., which was the correct address particularly dismayed with the trial court by the sheriff of v.. Washington, D.C. office of Steptoe & amp ; Johnson LLP we that. Cases considered to be of greater importance a legal basis to recover sold. 'S records, from the E.D of Philadelphia for example, a prior owner of the prior owner the... Property owner testified that she lived at the hearing, the Tax petition to set aside tax sale pennsylvania bureau should have more... Property speculator who wants another chance to bid on the property owner testified that she lived the! Will enter a judgment against the property should not be so sold that reasonable efforts must be even... Have standing without more connection to the Municipal Claims and Tax Liens Act ( 53....
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