Leathers Estate" for eighteen years after it was set aside to decedent's children. The assessment was therefore defective. Shafer v. Hansen, 389 Pa. 500, 133 A. 2d 538 (1957).
Second, the statute which governed the Treasurer's sale, 1931, P.L. 280, 72 P.S. § 5971a et seq. requires the County Treasurer to serve written notice by registered or certified mail upon the owner of such land, and if the whereabouts of the owner be unknown, to serve such notice upon the terre-tenant, if any.
It is undisputed in the instant case that no notice was given to the actual owners of the land, i.e. the intervenor defendants. Nor was notice given to the terre-tenant. A terre-tenant under Pennsylvania law is not, as might be supposed, the occupant or possessor of land, but is a grantee of land which is subject to a lien that attached while his grantor had title. Mitchell v. Hamilton, 8 Pa. 486, 491 (1848). Blasi v. Alexander, 195 Pa. Super. 634, 639, 171 A. 2d 904 (1961).
The occupant, W. M. Gates, was not a terre-tenant.
Thus, in this case we have a defective assessment and lack of notice of the sale to the owner or terre-tenant.
The tax title is invalid. Hess v. Westerwick, 366 Pa. 90, 76 A. 2d 745 (1950); Shafer v. Hansen, 389 Pa. 500, 133 A. 2d 538 (1957).
The intervenor defendants are the legal owners of the land in question.
The parties are directed to submit within 20 days a form of court order consistent with this opinion, specifying the amount to which the defendant Thomas Gates is entitled to be reimbursed under Pennsylvania law out of the condemnation proceeds for taxes, and any other proper expense paid by him.
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