Tax Sale Invalidated Due to Inadequate Notice


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.


Topics:  Notice Requirements, Tax Sale

Published In: Civil Procedure Updates, Residential Real Estate Updates, Tax Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Cozen O'Connor | Attorney Advertising

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »