Appeal from the Order of the Court of Common Pleas of Huntingdon County in case of In the Matter of Tax Claim Bureau Sale held Monday, September 10, 1979; Exceptions of Ronald S. Pinto and Annie L. Pinto, No. 79-1817.
Randall E. Zimmerman, with him Kenneth C. Myers, Barron & Zimmerman, for appellants.
Lawrence L. Newton, for appellees, Gerald T. Cox and Nancy Cox.
David A. Ody, Henry, Corcelius, Gates, Gill & Ody, P.C., for appellee, Huntingdon County Tax Claim Bureau.
President Judge Crumlish, Jr. and Judges MacPhail and Doyle, sitting as a panel of three. Opinion by Judge Doyle.
[ 72 Pa. Commw. Page 219]
This is an appeal by Ronald S. Pinto and Annie L. Pinto (Appellants) from an order of the Court of Common Pleas of Huntingdon County dismissing Exceptions and Supplemental Exceptions to a tax sale of
[ 72 Pa. Commw. Page 220]
property number 42-06-14.15 in Shirley Township, Huntingdon County, Pennsylvania held on September 10, 1979. We affirm the order of the court of common pleas.
Appellants, husband and wife, were the owners of the 11.03 acre tract of land in Shirley Township, Huntingdon County. In December of 1975, they moved from an address in Darby, Pennsylvania to Glenolden, Pennsylvania and filed a change of address with the Postal Service so that their mail was forwarded for one year. Appellants did not advise the local tax collector in Shirley Township of the address change, but in paying their 1976 tax bill for the property, which had been forwarded by the Postal Service, their Glenolden address was included as a return address on the envelope.
Appellants did not receive forwarded tax bills for 1977 or 1978 and no taxes were paid. On November 3, 1979, Appellants visited the premises and discovered notices posted by the Huntingdon County Tax Claim Bureau (Bureau). Upon inquiry, they were informed that the property had been subjected to a tax sale on September 10, 1979. Appellants filed Exceptions and Supplemental Exceptions in an effort to void the sale. After a hearing, the court of common pleas dismissed the Exceptions and the September 10 tax sale was confirmed absolutely.
The records of the Bureau disclose that notices sent out to the Appellants were sent to the Darby address and misspelled their name.*fn1 Only one was ever forwarded. The record in the case also shows that notice of the impending tax sale was published in two newspapers of general ...