Appeals from the Order of the Court of Common Pleas of Dauphin County in case of Lola J. Brown v. Dauphin County Tax Claim Bureau and Irvin E. Povlow, No. 3108 in Equity.
Earl Richard Etzweiler, for appellant, Povlow.
Robert A. Enders, for appellant, Dauphin County Tax Claim Bureau.
Richard L. Kearns, with him Caldwell, Clouser & Kearns, for appellee.
Judges Crumlish, Jr., Kramer, Wilkinson, Jr., Mencer, Rogers and Blatt. President Judge Bowman did not participate. Opinion by Judge Rogers. Dissenting Opinion by Judge Kramer.
[ 12 Pa. Commw. Page 304]
The Tax Claim Bureau of Dauphin County and Irvin E. Povlow have appealed from an order of the Court of Common Pleas of Dauphin County "canceling" a deed by which the Bureau conveyed to Povlow a house and lot in Harrisburg in consummation of a sale of the property for a delinquent tax. Prior to the tax sale on
[ 12 Pa. Commw. Page 305]
September 14, 1970, the property belonged to Lola J. Brown, the plaintiff below and the appellee here. Povlow bid and paid the upset price of $744.19. Mrs. Brown had bought the property for $10,500 in early 1968, and had expended about $3000 in improvements. There were no encumbrances except the delinquent tax. The sale was for delinquent 1968 school tax but the upset price included the 1969 school tax which by the time of the sale had also been returned as unpaid.
The sale was conducted under provisions of the Real Estate Tax Sale Law. Act of July 7, 1947, P.L. 1368, 72 P.S. § 5860.101 et seq. The appellee agrees that the Bureau fully complied with the requirements of that Act in making the sale. This concedes that the following things had occurred when this suit in equity*fn1 was commenced eight months after the sale:
(1) On or before the first Monday of May 1969, the school district or its tax collector filed with the Bureau a claim for the unpaid 1968 school tax levied upon the Brown property.
(2) On or before July 31, 1969, the Bureau sent Mrs. Brown by registered or certified mail a notice that the claim for 1968 school tax had been filed, that if payment to the Bureau of the amount due was not made on or before December 31, 1969, or exceptions filed, the claim would become absolute, and that on July 1, 1969 a one year period of redemption had commenced to run, following which, if the property were not redeemed, it would be sold, after which there would be no further redemption.
(3) Prior to the sale on September 14, 1970, the Bureau gave notice by advertising once a week for three consecutive weeks in two ...