Appeal from the Order of the Court of Common Pleas of Chester County in case of In Re: Property of M. Barry and Sandra J. Moskowitz in Tredyffrin Township-Property No. 43-6P-3.1. on Trephanny Lane, Misc. No. 276-P and Misc. No. 275-P.
Andrew J. Trevelise, with him Thomas O. Malcolm, and Alan R. Shaddinger, Malcolm & Riley, P.C., for appellants.
Maurice M. Green, with him Susan P. Windle, for appellee.
Judges Rogers, Craig and MacPhail, sitting as a panel of three. Opinion by Judge Craig.
M. Barry and Sandra J. Moskowitz, husband and wife, appeal an order of the Court of Common Pleas of Chester County confirming the tax sale of real property in Tredyffrin Township which they owned as tenants by the entireties. The Real Estate Tax Sale Law*fn1 (Tax Law) governed the sale.
Because 1976 county and school taxes were delinquent, the county tax claim bureau (bureau) sold the
property to Area Homes, Inc. on September 11, 1978. We must decide whether the bureau complied with the notice requirements of Section 602 of the Tax Law.*fn2
The sheriff posted a tax sale notice on the property on August 2, 1978. The notice is not in dispute.
The bureau also had notice of the sale published in two newspapers of general circulation in the county on August 19, August 26 and September 2, 1978, and in the county legal journal. Two publications of the notice in one newspaper showed "Moskowitz" spelled properly. In all other published notices, an "a" appeared instead of the "z" at the end of the petitioner's surname, so that these notices identified the property as being owned by "Moskowita, M. Barry and Sandra J." All of the published notices identified the property by its full and proper address, which followed the owners' names.
The common pleas court, applying the doctrine of idem sonans, concluded that the misspelled notices fulfilled the published notice requirements of Section 602. We agree that absolute accuracy in spelling of names in notices published pursuant to Section 602 is not required when (1) the name, as misspelled, is essentially the same as the name correctly spelled, (2) the misspelled name adequately identifies the owner*fn3 and (3) the party is not prejudiced by the misspelling. See Ross Appeal, 366 Pa. 100, 76 A.2d 749 (1950).
The bureau also sent notice by certified mail to the Moskowitzes at their correct address. Sandra Moskowitz signed the receipt for that notice on June 30, 1978, ...