Appeals from the Order of the Court of Common Pleas of Fayette County in case of A. Frederick Boehm, Jr. and Raymond H. Shepherd and Scottdale Bank & Trust Company, formerly Scottdale Savings & Trust Company v. Willis Barnes, trading and doing business as Barnes Real Estate Company, No. 460 of 1978 G.D.
William M. Radcliffe, with him Charles O. Zebley, Jr., Coldren & Coldren and Robert L. Webster, Jr., Webster, Hallal & Webster, for appellant, Scottdale Bank & Trust Company.
A. J. Kuzdenyi, for appellees, A. Frederick Boehm, Jr. and Raymond H. Sheperd.
John J. Brennan, with him Gordon W. Gerber, Dechert, Price & Rhoads, for Amicus Curiae, Pennsylvania Bankers Association.
President Judge Crumlish, Jr. and Judges Rogers and Craig, sitting as a panel of three. Opinion by Judge Craig.
A. Frederick Boehm, Jr. and Raymond H. Sheperd appeal an order of the Court of Common Pleas of Fayette County which dismissed their action to quiet title to partnership property sold by the Fayette County Tax Claim Bureau to Willis Barnes and Barnes Real Estate. Scottdale Bank and Trust Company, mortgagee of record and plaintiff-intervenor below, also appeals.
The deed and mortgage to the property, and presumably the tax records, had listed the owners as "A. Frederick Boehm, Jr. and Raymond H. Shepherd, partners, with principal place of business located at 1511 Carson Street, Connellsville, Fayette County, Pennsylvania."
On June 4, 1974, the bureau had sent a single notice of filing and entry of claim, under Section 308 of The Real Estate Tax Sale Law,*fn1 addressed jointly to A. Frederick Boehm and Raymond H. Sheperd at the business address stated. The subsequent notices of sale required under Section 602 were properly given by the bureau to the appellants.
The bureau sold the property to Barnes on October 8, 1975 for $943.94, representing 1973, 1974 and 1975 delinquent county, school and township taxes. The court dismissed the appellants' action protesting the
sale, holding that all notice requirements had been satisfied, and that the bureau's failure to notify the mortgagee of the sale did not violate its due process guarantees.
We must decide whether the notice and resulting sale is invalid on the ground that the bureau failed to give proper notice "to each delinquent taxable"*fn2 where property was held in the name of two individuals as partners, and a single notice of claim was sent to both, as partners, at their stated business address. The pivotal determination is thus whether each partner known to the ...