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UPSET SALE (08/06/82)

decided: August 6, 1982.

IN RE: UPSET SALE, TAX CLAIM BUREAU OF MONTGOMERY COUNTY, PENNSYLVANIA, HELD SEPTEMBER 10, 1979. ROBERT WILLIAMS AND DELORES WILLIAMS, APPELLANTS


Appeal from the Order of the Court of Common Pleas of Montgomery County in case of In Re: Upset Sale, Tax Claim Bureau of Montgomery County, Pennsylvania, held September 10, 1979, No. 79-21884.

COUNSEL

Kingsley A. Jarvis, for appellants.

Maurice M. Green, with him Michael J. Sheridan, for appellee.

Judges Blatt, Williams, Jr. and Craig, sitting as a panel of three. Opinion by Judge Craig. Judge Williams, Jr. dissents.

Author: Craig

[ 68 Pa. Commw. Page 181]

Robert and Delores Williams, husband and wife, appeal an order of the Court of Common Pleas of

[ 68 Pa. Commw. Page 182]

Montgomery County confirming the tax sale of real property they owned as tenants by the entireties. The Real Estate Tax Sale Law*fn1 (Tax Sale Law) governed the sale.

Emma Williams had owned the property here, located at 1003 Green Street, Norristown, Montgomery County, when she died on February 21, 1978. Her children, Joyce Williams and Robert Williams, were devisees of the property, one half each, and were co-executors of the estate.

Because the 1977 county, municipal and institutional district taxes were delinquent,*fn2 the county tax claim bureau (bureau), pursuant to Tax Sale Law Section 308,*fn3 sent a tax claim notice addressed to Emma Williams, at the Green Street address. This notice, postmarked May 15, 1978,*fn4 was returned unclaimed. On June 28, 1978, the bureau arranged that notice of the tax lien be posted on the property.

The record indicates that, by a series of deeds, all dated December 29, 1978, title to the property was transferred to Robert and Delores Williams, his wife. In June, 1979, Robert and Delores Williams' address ceased to be 618 Moore Street, Norristown, when they moved to 1003 Green Street.*fn5

[ 68 Pa. Commw. Page 183]

Because the delinquent 1977 taxes were not paid by June, 1979, the bureau sent a single tax sale notice to "Robert and Dorlores Williams"*fn6 at "618 Morre Street,"*fn7 which notice was returned unclaimed. Two deputy sheriffs ...


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