By 2013, Morris Park owed almost $10,000 in real estate tax arrearage. Petition to Set Aside Tax Sale October 24, 2022. Filed: October 1st, 2019 Precedential Status: Precedential Citations: None known Docket Number: 1426 C.D. TermsPrivacyDisclaimerCookiesDo Not Sell My Information, Begin typing to search, use arrow keys to navigate, use enter to select, Stay up-to-date with FindLaw's newsletter for legal professionals. Further duplication without permission is prohibited. If your property is sold at sheriff sale you may have an opportunity to get it back. The first is called an Upset Tax Sale and takes place on the second Monday of September. and Loan Asn v. NTC Properties, 454 Pa. 472, 312, A. 3118 Petition to transfer liquor license Petition for vehicle registration suspension 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. We rejected the owner's argument. 3 0 obj endobj The owner argued that the tax claim bureau should have done more. Sign In Register. 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. Although the Tax Claim Bureau acknowledged that it did not search any telephone directory, the trial court concluded that nothing in the record suggests that a telephone directory search would have revealed anything other than the same address to which the notices were mailed. Trial Court Op. Its notice provisions must be strictly construed lest a person be deprived of property without due process. On cross-examination, Koldjeski acknowledged that he did not check the Lackawanna County telephone directory for another address for Grudsky. [Court Reporter] I'm sorry, what was that? 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. 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. 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. 1368, as amended, 72 P.S. For that reason alone, the Tax Claim Bureau did not establish that it made reasonable efforts to discover his whereabouts and notify him, as required by Section 607.1 of the Tax Sale Law. 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. All rights reserved. As such, it was irrelevant whether the statutorily mandated search would have been successful. v. Ralich, 209 Pa. Super. When it was returned unclaimed, the tax claim bureau did a search that led it to conclude that the address in Ohio was correct. But as Daniel Judson shows in his examination of synagogue ledgers from 1728 to the present, these records provide an array of new insights into the development of American synagogues and the values of the Jews who worshipped in them. 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. Upset tax sales are the process by which Pennsylvania counties sell properties to recover unpaid real estate taxes. 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. In the case of Rolehthe Chancery court found for the landowner that the lack of an affidavit by the court documenting attempts to provide notice was sufficient grounds to set aside the tax sale. Accordingly, the trial court denied Grudsky's petition to set aside the tax upset sale. 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. at 5. Act of July 7, 1947, P.L. Unregistered voters are permitted to possess telephones. If you have additional questions or concerns regarding the tax sale process in Pennsylvania, contact an experienced Conshohocken, Pennsylvania real estate law attorney as soon as possible to discuss your options. 11 0 obj Read a few of our case studies to see how we successfully represent businesses and individuals. 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. In Steinbacher, one property owner received all the tax sale notices, but her husband, from whom she was separated, did not. The trial court scheduled a hearing for May 20, 2015, and notice was sent to Grudsky at the same address used by the Tax Claim Bureau. In Philadelphia, tax foreclosure proceedings are governed by the Municipal Claims and Tax Lien Act, 53 P.S. Document Cited authorities 10 Cited in Precedent Map Related. The tax claim bureau sent taxpayer a second notice, but its file did not document that it took any additional efforts to discover taxpayer's whereabouts. The tax claim bureau sent the notice by certified mail to the owner's address in Allegheny County, which was the correct address. 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. Pennsylvania, 02-23-2023. In Sabarese, the Commonwealth Court affirmed the trial courts invalidation of a tax sale because the tax sale notices were not marked personal addressee only. Sabarese, 451 A.2d at 793. I don't remember. 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. She explained that her mail was not delivered to her house but to a bank of mailboxes approximately a quarter-mile from her house. Relevant here is the statutory directive that the tax claim bureau exercise reasonable efforts to discover the whereabouts of the property owner and notify him. Wally enjoys working with the owners of the businesses he represents because they tend to be entrepreneurs and all around interesting people. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/MediaBox[0 0 612 792]/Contents 18 0 R/Group<>/Tabs/S/StructParents 0>> The Pennsylvania Contractor and Subcontractor Payment Act, Zoom Webinar: State and Federal Prompt Payment Act, Federal Arbitration Act Preempts Pennsylvania Payment Act, SCOTUS Opens Up Federal Courts to Land Owners. On January 7, 2000, Murphy's petition was granted and on October 13, 2000, he filed a petition to set aside the tax sale. [Counsel] When you say we, who owns that property? The Commonwealth of Pennsylvania requires lenders to send you a warning called an Act 91 Notice at least 30 days before they file foreclosure proceedings. Pascal owed real estate taxes on property located in Scranton, Pa., which was subject to tax upset sale. When such reasonable efforts have been exhausted, regardless of whether or not the notification efforts have been successful, a notation shall be placed in the property file describing the efforts made and the results thereof, and the property may be rescheduled for sale or the sale may be confirmed as provided in this act. Precedential We rejected the tax claim bureau's argument that if the address it used was correct, it was excused from having to undertake the steps identified in Section 607.1 of the Tax Sale Law as examples of a reasonable effort to locate the property owner. Grudsky testified that he did not learn about the sale until 2015. 2009), Colins emphasized that Section 39.2 of the act mandates strict service requirements that the city must follow for a court to gain the jurisdiction necessary to authorize a sheriffs sale, including service of the petition and rule to show cause why the property should not be sold by posting a true and correct copy of the petition and rule on the most public part of the property. Failure of the chancery clerk to file the requisite affidavits renders a tax deed void. 47a. 48; R.R. They also entered into an installment agreement with Eagle Lake to pay the delinquent homeowners' association dues. At the subsequent hearing, we presented the testimony of our clients and their former attorney in support of the arguments we made in the petition to set aside the sheriffs sale. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/MediaBox[0 0 612 792]/Contents 22 0 R/Group<>/Tabs/S/StructParents 2>> More specifically, under Section 3360: At the trial court level, Morris Parks petition to set aside the tax sale was denied because the trial court judge found that the service requirements under the act had been satisfied. 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. Pa.R.C.P. The cases are legion that when, as here, a tax claim bureau fails to properly notify an owner by mail a tax sale is invalid. Due to the . Finally, the City may take a position on the Petition to Set Aside. We held that the tax claim bureau was not obligated to do more where it is satisfied through other efforts that it has the owner's correct address on file. Id. The third-party purchasers of our clients property then filed an appeal of the trial courts ruling to the Commonwealth Court of Pennsylvania. 80a. x\[S~0MRT$wv>( %CE7 pbPeu}F>hu6F|>IY\. AnyLaw is the FREE and Friendly legal research service that gives you unlimited access to massive amounts of valuable legal data. 1, 1.) 5860.602(e) (emphasis added). By March 20, 2018 order, the trial court granted Park's Petition to Intervene. Where a case has been non prossed, filing a petition to open judgment under Pa. R. Civ. at *3. Setting aside sale. Petition to Set Aside Sheriff's Sale is hereby DENIED. She stated that the couple has been paying the delinquent school taxes owed on the property with a payment plan, and they have paid all of the Lackawanna County property taxes. He and his family last visited the property in the summer of 2014 and use[d] the trailer[. Additionally, the City of Philadelphia is required to serve the prior owner pursuant to Pennsylvania Municipal Claims and Tax Liens Act (MCTLA), 53 P.S. 1 0 obj changes effective through 52 Pa.B. %PDF-1.5 3. The parties stipulated that the property was properly posted, that the sale was properly advertised, and that Bella Grudsky was deceased. 8 0 obj At the hearing, the property owner testified that she lived at the Ohio address listed in the tax claim bureau's records. 2002). 49; R.R. 7 0 obj <> 2 0 obj 5860.602. In Philadelphia many judges are receptive to these petitions because they understand the properties are being sold without consent of the prior owner. Therefore, it is critical you speak with an attorney before filing a petition to set aside sheriff sale. Section 7101 et seq. No. It may be worthwhile to file the petition to set aside sheriff sale. 13 0 obj In Philadelphia, owners of real estate have a legal obligation to pay taxes. Ct. 2009) . 2003)). ?Up,|~xH:G]NFRF"m22ww;1%"%/2]&fIn|Ho2gw#M~FZf(BHCs sPH The Mississippi Court of Appeals held that In Mississippi, it is public policy to favor and protect landowners from [the sale of their land] for taxes.C.F.P. Grudsky has not lived there since childhood. What is that? 2d (Pa. 1973). ), Item No. endobj He established that his address is 215 Amherst Street, Brooklyn, New York, 11235. 2010), this Court refused to excuse the tax claim bureau from having to undertake reasonable efforts even though such efforts would have been futile. On April 6, 2010, the sheriff's deed was recorded. Petition to set aside tax sale of real estate Petition to set tax millage for police benefits Petition to stay tax sale Petition to strike off nomination petition Petition for supplemental relief in aid of execution pursuant to Pa.R.Civ.P. Elec. 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 Research the case of USA v. ORTEGA et al, from the E.D. 5860.603. Our firm answers all incoming calls from clients, at all hours, and strives to promptly resolve your legal issue. On March 16, 2018, Park filed a Petition to Intervene. 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. She received the certified mail notice of the upset tax sale only because her husband happened to be home when the mail was delivered. 2022 Nochumson P.C. "He had no salary, but a commission of five per cent, which on the last year's tax amounted to sixty-five pounds sterling, and may this year amount to eighty pounds." Governor Ellis resigned his office on account of ill-health and handed over the government to Lieutenant-Governor James Wright, who was appointed governor in chief on the 20th of . 2015), the Commonwealth Court reversed the trial court and set aside a tax sale because taxing bureau, like the Bureau here, did not meet its burden of proving that it sent notice via certified mail, restricted delivery to one of the propertys owners. 5860.602(e)(1)(emphasis added). 2018 . endobj 5860.602(e)(1)(emphasis added).8 Although Section 602(e)s terminology changed from personal addressee only to restricted delivery, USPSs meanings have not. In re Upset Tax Sale Conducted on September 11, 2014, 2016 WL 916867, at *4 Both services restrict who may sign for receipt of a mailing and are synonymous. (emphasis added). This requirement applies to mailed notice sent to individuals and business entities like partnerships. Our extensive experience is backed by hundreds of success stories and loyal clients who continue to seek our counsel. If the purchaser agrees to support the petition to set aside sheriff sale the Court may honor the stipulations of the parties. Nevertheless, we cautioned that the statutory standard is reasonable effort and not the minimum necessary. Id. 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. But it is intuitively clear that the sentences do not have exactly the same meaning. Id. The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 52 Pa.B. Commonwealth Court of Pennsylvania. When our clients, the owners/operators of a family-run auto parts and repair shop in South Philadelphia, were notified by the city government that they were delinquent on the real estate taxes they were understandably confused and concerned. 17; R.R. We did not determine whether a reasonable effort should include contacting the zoning office or doing an internet search, as held by the trial court. endobj For example, if a property is sold without informing the prior owner of the sale the sheriff sale may be set aside. Rice v. Compro Distributing, Inc., 901 A.2d 570, 575 (Pa. Cmwlth. The most common mistake a County makes is not sending mailed notice restricted delivery to an owner. at 480. Pennsylvania; Real Estate; Tax; Law Firms. LEXIS 194 (March 7, 2016), set aside a tax sale because the city of Philadelphia failed to adequately establish the manner in which the sheriff of Philadelphia served the property owner in the underlying tax foreclosure proceedings. The property failed to sell and under Section 610 of the Real Estate Tax . County, Pennsylvania, denying Petitioner's Petition to Set aside the Sheriff's Sale, entered October 4, 2018, is attached hereto as Appendix A-1 . 5860.607a. What are the notice requirements of the upset tax sale law? The trial court determined that Murphy did not receive proper notice of the tax sale and that the Bureau did not take sufficient action by following up on its inquiry to POA. 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. We couldn't be there or something like that. 2006). All Rights Reserved |, 1628 JFK Blvd., Ste. 2327). We reiterated that reasonable efforts must be made even though such efforts would have been futile. Id. 3 0 obj Because Koldjeski did not find an alternate address, the Tax Claim Bureau sent a second notice to Grudsky at the same Brooklyn address by regular mail; it was not returned by the U.S. Id. Previous Champaign County Board met Dec. 15 | Chambana Sun Next New Legislation Aims to Curb Controversial Cook County Tax Sale | Chicago News | WTTW About The Author Wallace Reid Related Posts This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply. 2009). When our clients, the owners/operators of a family-run auto parts and repair shop in South Philadelphia. 123 South Broad Street #1600 As part of the recording of the deed, a realty transfer tax certification was filed, indicating that the address of Morris Park was the prior address of a church elder and Morris Park never updated the address with Philadelphias Department of Revenue, the opinion said. 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