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CONSOLIDATED RETURN TAX CLAIM BUREAU COUNTY BEAVER FROM SEPTEMBER 13 (01/10/85)

decided: January 10, 1985.

IN RE: CONSOLIDATED RETURN OF THE TAX CLAIM BUREAU OF THE COUNTY OF BEAVER FROM THE SEPTEMBER 13, 1982 UPSET SALE FOR DELINQUENT TAXES, JOSEPH J. MANGINE AND JUDITH E. MANGINE, EXCEPTANTS. JOSEPH J. MANGINE AND JUDITH E. MANGINE, EXCEPTANTS, APPELLANTS


Appeal from the Order of the Court of Common Pleas of Beaver County in case of In Re: Consolidated Return of the Tax Claim Bureau of the County of Beaver from the September 13, 1983 Upset Sale for Delinquent Taxes, Joseph J. Mangine and Judith E. Mangine, Exceptants, No. 1528 of 1982.

COUNSEL

John A. Tumolo, for appellants.

Robert W. Doty, Eckert, Seamans, Cherin & Mellott, for appellee.

Judges Rogers, Craig and Palladino, sitting as a panel of three. Opinion by Judge Rogers. Judge Palladino dissents.

Author: Rogers

[ 87 Pa. Commw. Page 48]

Joseph J. Mangine and Judith E. Mangine, husband and wife, appeal an order of the Court of Common Pleas of Beaver County dismissing their objections to the tax claim bureau's return and confirming absolutely the tax sale of real property which they owned as tenants by the entirety.

The Mangines purchased a five acre parcel of land which they subdivided into four lots pursuant to a subdivision plan duly recorded in the Beaver County Recorder's Office. The 1981 and 1982 school taxes and the 1982 county and township taxes on one of the lots were not paid. On June 26, 1982, the Beaver County Tax Claim Bureau, by United States Mail, return receipt requested, restricted delivery, sent Joseph

[ 87 Pa. Commw. Page 49]

J. and Judith E. Mangine each a notice informing each that the lot was scheduled for tax sale on September 13, 1982. Both notices were addressed to a real estate office operated by Mr. Mangine, a licensed real estate broker, and both return receipt cards were returned to the tax claim bureau. Both were signed by Judith E. Mangine. The tax claim bureau sent no additional notice of the sale to Joseph J. Mangine. The taxes remained delinquent and, on September 13, 1982, the lot was sold.

The Mangines filed objections to the sale alleging, inter alia, that the tax claim bureau had not given Joseph J. Mangine a second notice of the impending tax sale of his property as required by Section 602(e)(2) of the Real Estate Tax Sale Law, Act of July 7, 1957, P.L. 1368, as amended, added by Section 5 of the Act of July 10, 1980, P.L. 417, 72 P.S. § 5860.602(e)(2) (Law). Their thesis was and is that because Joseph J. Mangine had not acknowledged receipt of the notice of tax sale dated June 26, 1982, the tax claim bureau was required by Section 602(e)(2) of the Law to send him a second notice at least ten days prior to sale and that no such notice was ever sent. The trial court, as noted, dismissed the objections.

Section 602(e)(1) of the Law, 72 P.S. § 5860.602(e)(1), provides that the tax claim bureau, at least thirty (30) days before the date of the tax sale, shall give notice by certified mail, personal addressee only, return receipt requested, to each owner of the land to be sold. The tax claim bureau, as noted, complied with Section 602(e)(1) but the return receipt card sent to Joseph J. Mangine was returned signed by Judith E. Mangine. Section 602(e)(2) provides pertinently that:

If return receipt is not received from each owner pursuant to the ...


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