Appeal from the Order of the Court of Common Pleas of Montgomery County in case of In Re: Upset Sale, Tax Claim Bureau of Montgomery County, Pennsylvania, Held September 14, 1970, No. 70-14207, Sale No. 1-10.
Marvin Comisky, with him Robert C. Ozer, and, of counsel, Blank, Rome, Klaus & Comisky, for appellant.
Alan E. Boroff, with him, of counsel, Wisler, Pearlstine, Talone, Craig & Garrity, for appellee.
Judges Crumlish, Jr., Mencer and Rogers, sitting as a panel of three. Opinion by Judge Rogers.
[ 13 Pa. Commw. Page 475]
This is an appeal of the owner of real estate from an order of the Court of Common Pleas of Montgomery
[ 13 Pa. Commw. Page 476]
County dismissing the appellant's objections to the return of the County Tax Claim Bureau of the sale of the appellant's property for delinquent taxes and confirming the sale absolute. Real Estate Tax Sale Law, Act of July 7, 1947, P.L. 1368, § 607, 72 P.S. § 5860.607.
The issue is whether the Tax Claim Bureau mailed the notices required by the Act to be sent to owners whose properties are liened and scheduled for tax sale to the appellant "at [its] last known post office address," as required by sections 308 and 602 of the cited Act, 72 P.S. §§ 5860.308, 5860.602.
The relevant facts are as follows:
The taxpayer, Wyndmoor Estates, Inc., purchased a 43 acre parcel of land in Abington Township in 1964. Although the tract was physically one, it had been assessed to a former owner as two parcels, one described in the county assessor's tax duplicate as "Acreage SWS Moreland, 500 Moreland Road," assessed at $21,100, and the other as "7A SWS Moreland Road," assessed at $2400. Two tax bills, one for each of the separately assessed but contiguous parcels were sent to Wyndmoor Estates, Inc. for some years thereafter at 6801 Crittenden Street, Philadelphia 19, Pennsylvania.
In early 1968, Montgomery County took by eminent domain 14 acres of Wyndmoor's land, all, it is agreed, being in that portion of the land assessed and recorded in the tax duplicate as "Acreage SWS Moreland, 500 Moreland Road." In connection with the condemnation, correspondence was conducted between an assistant county solicitor and Paul Yermish, Esq., an officer of and counsel for Wyndmoor. Mr. Yermish's mail was addressed to him at his office at 1942 Suburban Station Building, Philadelphia, Pennsylvania.
We are not given the exact date in 1968 when the two bills for local taxes for that year were sent to Wyndmoor*fn1 at the ...