Appeals from the Orders of the Court of Common Pleas of Northampton County in cases of The Merchants National Bank of Allentown v. Chevy Chase Investment Co., Inc., No. 98 August Term, 1974; and The Merchants National Bank of Allentown v. Northampton County Tax Claim Bureau and Lawrence Marra, No. 47 October Term, 1975.
Philip D. Lauer, for appellant.
F. Paul Laubner, for appellees.
Judges Mencer, Blatt and Craig, sitting as a panel of three. Opinion by Judge Craig.
[ 40 Pa. Commw. Page 160]
The case at No. 35 T.D. 1977 is a mortgage foreclosure action in which the mortgagee, The Merchants National Bank of Allentown (Bank), obtained a default judgment against Chevy Chase Investment Co., Inc. A writ of execution was issued and judicial sale
[ 40 Pa. Commw. Page 161]
of the premises scheduled for December 5, 1975. At a tax sale held between the issuance of the writ and the pending judicial sale, Lawrence Marra purchased those same premises. Marra then intervened by petition to set aside the execution and stay the judicial sale.
The bank filed objections to the tax sale (No. 36 T.D. 1977). The Court of Common Pleas of Northampton County sustained those objections, set aside the sale, and concurrently disposed of No. 35 by dismissing the intervenor's petition. This appeal followed.
The court found that the tax sale was invalid because the Northampton County Tax Claim Bureau (Bureau) failed to comply with the notice provisions of Sections 308 and 602 of the Real Estate Tax Sale Law (Law).*fn1
The important facts can be briefly summarized. Chevy Chase repurchased from Lewis and Marilyn Dahms an improved parcel of real estate located in a subdivision originally purchased by Chevy Chase in 1969. At that time, November of 1973, Chevy Chase, by a duly recorded deed, became record owner of the parcel.
On July 12, 1974, the Bureau mailed to the prior owners, the Dahms, a notice of the entry of a claim for delinquent 1973 school real estate taxes in the amount of ...