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ARONAUER APPEAL. (06/26/61)

June 26, 1961

ARONAUER APPEAL.


Appeal, No. 28, May T., 1961, from order of Court of Common Pleas of York County, Miscellaneous Docket XX, page 332, in re York County Tax Claim Bureau. Order affirmed.

COUNSEL

T. Frederick Feldmann, for appellant.

Robert J. Stewart, with him Anderson, Ports, May, Beers, Blakey and Stewart, for appellee.

Before Jones, C.j., Bell, Jones, Cohen, Bok and Eagen, JJ.

Author: Jones

[ 404 Pa. Page 655]

OPINION BY MR. JUSTICE BENJAMIN R. JONES.

Marshall T. Heaps [Heaps] in 1944 purchased certain property known as Car-Del Hotel located in Delta, York County, and from 1945 to 1955 paid the taxes thereon. Liens for delinquent taxes on this property for 1956 and 1957 were entered against the property and in June 1958, Heaps received a final notice, prior to a tax sale of the property, of such tax delinquencies. On July 14, 1958 Heaps and the York County Tax

[ 404 Pa. Page 656]

Claim Bureau [County] entered into an agreement*fn1 under the terms of which the County agreed to withdraw Heaps' property from the tax sale and Heaps agreed to pay the delinquent taxes ($637.72) by an immediate payment of $159.72*fn2 and by payment of the balance ( $478) in eight monthly installments beginning August 1958.*fn3

Heaps did not make any payment thereafter until February 21, 1959 when his son, Marshall T. Heaps, Jr. [Heaps, Jr.] paid $265, leaving an unpaid balance of $213.

On June 26, 1959, the county sent a notice by registered mail, postage prepaid, return receipt requested, to Heaps at Cardiff, Maryland, - Heaps' known address - which notice advised that the property would be sold at a tax sale on August 8, 1959. Beginning July 23, 1959, the property was listed in the advertisement of tax sales which appeared in two newspapers of general circulation and the legal periodical of York County. When the receipt for this registered mail was returned it bore the signature not of Heaps, but of Heaps, Jr., and there is nothing of record to show that Heaps received the notice, saw the advertisement of the tax sale or where Heaps, Jr. lived. On August 8, 1959 the property was sold at tax sale to Milton Aronauer for $595,*fn4 and this sale was confirmed nisi on August

[ 404 Pa. Page 65717]

, 1959. Prior to final confirmation of the sale Heaps filed exceptions to the sale and petitioned the Court of Common Pleas of York County to set the sale aside. Both the intervening purchaser, Aronauer, and the County answered Heaps' petition. The Common Pleas Court of York County entered ...


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