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TAX SALE SEPTEMBER 12 (11/23/82)

decided: November 23, 1982.

IN RE: TAX SALE OF SEPTEMBER 12, 1977, UNDER THE REAL ESTATE TAX LAW OF 1947. A.G. PROPERTIES, INC., APPELLANT


Appeal from the Order of the Court of Common Pleas of Dauphin County in case of In Re: Tax Sale of September 12, 1977, under the Real Estate Tax Law of 1947, No. 3883 S 1977.

COUNSEL

James H. Stewart, Jr., Nauman, Smith, Shissler & Hall, for appellant.

Richard L. Kearns, Caldwell, Clouser & Kearns, for appellee, Bank of Virginia.

F. Hastings Griffin, Jr. and Bernard A. Ryan, Jr., Dechert, Price & Rhoads, for appellee, Best Products Co., Inc.

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

Author: Craig

[ 70 Pa. Commw. Page 153]

A.G. Properties, Inc., the successful bidder for real property sold by the Tax Claim Bureau of Dauphin County to recover delinquent taxes, appeals from an order of the Court of Common Pleas of Dauphin County, setting aside the tax sale, which was conducted under the Real Estate Tax Sale Law.*fn1

[ 70 Pa. Commw. Page 154]

The factual history is as follows: Ereno and Mary Lewis and their son Ereno Lewis, Jr. (owners) are owners of land divided by Pennsylvania Route 230. They live in dwellings on the west side of Route 230. After construction of Route 230, they purchased additional land, tax parcel 63-27-61 (parcel 61), which is adjacent to their property on the east side of Route 230.

The owners leased parcel 61 as vacant land in 1973 to Best Products Co., Inc., as tenant under a thirty-year lease, pursuant to which Best currently occupies the parcel, on which a large retail showroom now exists.*fn2

As a result of a dispute between the owners and the tenant as to who was responsible for paying real estate taxes, no one paid 1975 and 1976 taxes on parcel 61. On July 29, 1977, the bureau sent a notice of tax sale to the owners under the notice provisions of Section 602 of the Law.*fn3 On August 18, 1977, a deputy sheriff posted copy of the notice at the owners' house. All parties agree that no notice was posted on parcel 61, the property occupied by Best as tenant.*fn4

On September 12, 1977, parcel 61 was sold at a tax sale for $41,497.18. Best claims that the market value of the property is much greater. A. G. Properties was the purchaser at the tax sale. One of the principals of A. G. Properties is ...


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