Appeal from the Order of the Court of Common Pleas of Chester County in case of Mary S. Huhn v. Chester County and Domain, Ltd., No. 187 Miscellaneous of 1972.
Larrick B. Stapleton, for appellant.
Maurice M. Green, for appellee.
President Judge Bowman and Judges Crumlish, Jr., Kramer, Wilkinson, Jr., Mencer, Rogers and Blatt. Opinion by Judge Kramer.
This is an appeal filed by Mary S. Huhn (Huhn) from an order from the Court of Common Pleas of Chester County dated March 4, 1974, in effect confirming the tax sale by the Tax Claim Bureau (Bureau) of Chester County of certain real property of Huhn as a result of the nonpayment of delinquent taxes.
Huhn was the owner of a piece of private residential realty located in Easttown Township, Chester County. Although she was married and living with her husband, the property was in her name alone. The record in this case indicates that for the period 1965 through 1971 Huhn was delinquent in her tax payments each and every year. Apparently, each year she delayed payment on her taxes until she received notice of the delinquency. One June 30, 1971, Huhn signed for and received a certified return receipt letter from the Bureau notifying her of her delinquency in the payment of taxes for the year 1971. Thereafter, on September 9, 1971, her husband made part-payment of the taxes due, and the Bureau stopped sale proceedings because of the part-payment. No other payments were made on the balance due on the delinquent 1971 taxes, and on September 11, 1972, the subject property was sold at a public sale.
In the proceedings below, Huhn, through her counsel, submitted a stipulation, dated October 24, 1973, which stated that if the proper and authorized personnel of the Tax Claim Bureau of Chester County were called to testify, they would testify as follows:
"1. That Petitioner's property was posted for tax sale in 1971 and a certified letter was sent to Petitioner in 1971 at the same address to which a certified letter was sent in 1972. Petitioner's property was not sold in 1971 because a partial payment of past due taxes was made on September 9, 1971.
"2. That on June 12, 1972, the Tax Claim Bureau of Chester County did send by certified mail, deliver to addressee only, a letter to the Petitioner, advising Petitioner of the fact that said premises would be sold by the Tax Claim Bureau at the tax sale to be held in September 11, 1972, which certified mail was returned unclaimed.
"3. That the subject property was properly posted for tax sale by Mr. Dempsey ...