Cozen O’Connor: Tax Sale Invalidated Due to Inadequate Notice [Tax Alert]

Tax Sale Invalidated Due to Inadequate Notice

Tax Alert

September 2, 2014

A panel of the Commonwealth Court invalidated a tax sale because the required statutory notice was not given to all owners of a property.  In re Consolidated Return of Luzerne County Tax Claim Bureau, Appeal of Jack P. Covert, No. 2091 C.D. 2013 (Pa Commw. July 30, 2014) (unreported).  The County Tax Claim Bureau conducted a tax sale under Section 602 of the Real Estate Tax Sale Law, 72 P.S. § 5860.602. The statute requires notice to be given to each owner of the property. The notice requirements of the statute are strictly construed. Rinier v. Tax Claim Bureau of Delaware County, 606 A.2d 635 (Pa Commw. 1992). There were four owners of the property. Notice was sent addressed only to one owner followed by et al. The court held that such notice was inadequate under the statute. Therefore the tax sale was invalidated.


Authors

Joseph C. Bright

Member

jbright@cozen.com

(215) 665-2053

Dan A. Schulder

Member

dschulder@cozen.com

(717) 703-5905

Cheryl A. Upham

Member

cupham@cozen.com

(215) 665-4193

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To discuss any questions you may have regarding the opinion discussed in this Alert, or how it may apply to your particular circumstances, please contact: Joseph C. Bright at jbright@cozen.com or 215.665.2053, Dan A. Schulder at dschulder@cozen.com or 717.703.5905 or Cheryl A. Upham at cupham@cozen.com or 215.665.4193.