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EXCEPTION TO RETURN TAX CLAIM BUREAU TO 1975 TAX SALE BY I & M INVESTMENTS (03/08/77)

decided: March 8, 1977.

IN RE: EXCEPTION TO RETURN OF TAX CLAIM BUREAU TO 1975 TAX SALE BY I & M INVESTMENTS, INC. I & M INVESTMENTS, INC., APPELLANT


Appeal from the Order of the Court of Common Pleas of Dauphin County in case of In Re: Tax Sale of 1975 Under the Real Estate Tax Sale Law of 1947, No. 1252 September Term, 1975.

COUNSEL

Norman M. Yoffe, with him Yoffe & Ernico, Inc., for appellant.

Carl G. Wass, with him Caldwell, Clouser & Kearns, for appellee.

Judges Crumlish, Jr., Wilkinson, Jr. and Mencer, sitting as a panel of three. Opinion by Judge Wilkinson.

Author: Wilkinson

[ 29 Pa. Commw. Page 144]

On September 8, 1975, Dauphin County Tax Claim Bureau (Bureau) offered a property for sale for delinquent

[ 29 Pa. Commw. Page 1451973]

taxes. On that date, prior to the start of the sale, the Bureau received an uncertified check from the owner, but due to what it considered to be the more pressing business of the tax sale, none of the mail, including the envelope with the owner's uncertified check in it, was opened until the sale was completed. On that date there was not sufficient money in the account against which the check was drawn to honor the check if presented. In fact, the check was not presented for payment by the Bureau until October 27, 1975, at which time it was honored, albeit a small overdraft was created.

When the property was put up for sale appellant was the high bidder. It presented an uncertified corporate check for the amount of the bid. The Bureau held both checks until about October 27, 1975, when it presented the taxpayer's check. On October 29, 1975, the Bureau filed its return of the sale but did not include the subject property. Appellant filed exceptions to the return and obtained a Rule to Show Cause why the subject property should not be confirmed as a sale to appellant and a deed tendered.

The terms of the sale were advertised as:

Terms of Sale: Cash or certified check payable to 'County of Dauphin' at time property is struck down. Personal check received subject to final payment and at risk of the payer.

This would seem to be contrary to the provisions of Section 606 of the Real Estate Tax Sale Law, Act of July 7, 1947, P.L. 1368, as amended, 72 P.S. ยง 5860.606 which provides:

The purchaser of any property at any such sale shall, as soon as the property is struck down, pay to the bureau the entire purchase money. In case said amount is not so paid, the sale shall be voided and ...


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