Appeal, No. 103, Oct. T., 1961, from decree of Court of Common Pleas of Delaware County, Dec. T., 1956, No. 1767, in case of C. J. Blasi v. Charles Alexander er al. Decree reversed.
Joseph F. Mulcahy, Jr., with him Edward D. McLaughlin, for appellants.
Harry J. Martin, Jr., for appellee.
Before Rhodes, P.j., Ervin, Wright, Woodside, Watkins, Montgomery, and Flood, JJ.
[ 195 Pa. Super. Page 635]
In this case the plaintiff purchases lots Nos. 24 and 25 known as 800 Burton Street, Darby Township, Pennsylvania, at a treasurer's sale, on August 26, 1953, for unpaid taxes due to the County of Delaware for the year 1951 for the sum of $68.70. The property was assessed in the name of Charles Alexander Estate. On February 20, 1957, plaintiff commenced this action to quiet title against the defendants who are the surviving children and legal heirs of Charles Alexander.
[ 195 Pa. Super. Page 636]
Charles Alexander owned this property at the date of his death in 1943, his wife having predeceased him. No will of either parent was filed and no administration of the estates of Charles or Edith Alexander was ever raised, not was anything filed in any county office showing the succession of the defendants to the title.
Two of the heirs, Edward Alexander and Joseph Alexander, were living in the property in 1951. Taxes up to and including 1950 were paid in full. The records in the assessment office showed that they were paid for the last years before 1951 by Sarah Alexander, who is the wife of Joseph Alexander.
No notice of the tax sale was sent or delivered to any of the heirs. The notice was directed to "Charles Alexander Estate, c/o Sarah Alexander", 800 Burton Street, Sharon Hill, Delaware County. Sarah Alexander was no one of the heirs although she was the wife of one of them. The notice was actually delivered to a young child, Josephine Alexander, daughter of Joseph and Sarah, upon the property at 800 Burton Street.
The General County Assessment Law of May 22, 1933, P.L. 853, § 407(b), 72 PS 5020-407(b), requires the county commissioners or the board for assessment and revision of taxes to give to the local assessor before he enters upon the discharge of his duty as assessor a statement of all conveyances of real estate in his district to be used by him in making the assessment in the name of the owners and ascertaining the value of the real estate. Section 407(c) of this act, 72 PS 5020-407(c), makes it the duty of the assessor to ascertain the owner or owners of each parcel of ground assessed, at the time of such assessment, and to assess it "in the name of the then owner or owners, as thus appears in such statement, unless ...