Appeals from the Orders of the Court of Common Pleas of Butler County, in the case of Marvin Schreiber, Brian C. Schreiber and David L. Schreiber, t/d/b/a S & S Land Company v. Tax Claim Bureau of Butler County, and Robert C. Raida and Joanna R. Raida, v. James Wesley Newkirk, Misc. Dkt. No. 86-022, Book 44, Page 121, dated May 8, 1987 and August 10, 1987.
James P. Coulter, Dillon, McCandless & King, for appellants, Robert C. Raida and Joanna R. Raida, his wife.
William C. Robinson, Henninger & Robinson, for appellees, Marvin Schreiber, Brian C. Schreiber and David L. Schreiber, t/d/b/a S & S Land Company.
Frank P. Krizner, for appellee, Tax Claim Bureau of Butler County.
J. Michael McCague, D. S. Mazzotta & Associates, P.C., for appellee, James Wesley Newkirk.
Judges Doyle and Barry, and Senior Judge Barbieri, sitting as a panel of three. Opinion by Senior Judge Barbieri.
[ 117 Pa. Commw. Page 590]
Robert C. Raida and Joanna R. Raida appeal an order of the Butler County Court of Common Pleas setting aside tax sales and a subsequent order by the same court re-affirming its prior order on reconsideration.
On May, 1, 1980, S & S Land Company purchased a tract of land in Adams Township, Butler County for $12,000.00 and on May 5, 1980, executed a mortgage to James Wesley Newkirk, Intervenor herein, in the amount of $69,500.00. The property contained $78,000.00 worth of timber which the purchasers did not consider to be real estate, so the deed did not reflect the actual $90,000.00 consideration for the sale of the property.
S & S Land Company is a partnership consisting of three brothers, Marvin Schreiber, Brian C. Schreiber, and David L. Schreiber. Marvin Schreiber and Brian Schreiber are attorneys practicing together as Schreiber and Schreiber. All three Schreiber brothers executed
[ 117 Pa. Commw. Page 591]
the mortgage agreement which was subsequently recorded in the Office of the Recorder of Deeds of Butler County. School taxes on the property were not paid for 1980 and the county, township, and school taxes were not paid for 1981.
The address of the grantee, S & S Land Company, is noted on the deed for the property as 3624 Mellon Bank Building, Pittsburgh, Pennsylvania 15219. In April of 1981, the address of S & S Land Company changed to 1360 Old Freeport Road, Pittsburgh, Pennsylvania 15238, when Schreiber and Schreiber moved its law office to this location.
In August of 1982, the Butler County Tax Claim Bureau (Bureau) notified S & S Land Company that its property was scheduled for a public tax sale in light of the 1980 and 1981 tax deliquencies. The Bureau sent the notice to the 3624 Mellon Bank Building address noted on the deed but it was forwarded to S & S Land Company's new address at 1360 Old Freeport Road.
By way of a letter dated September 8, 1982, Marvin Schreiber sent the Bureau a certified check for $521.82 to satisfy the tax delinquencies on the property. The check was drawn against the account of Schreiber and Schreiber. Along with the check, Marvin Schreiber sent a certified letter to the Bureau on Schreiber and Schreiber letterhead bearing the new address at 1360 Old Freeport Road. The letter stated in pertinent part:
This payment is made to satisfy liened taxes for 1980 and 1981 for my property in Adams Township and referred to in the Notice of Public Sale, a copy of which I also enclose herewith.
Also, please make note of my current place of business, as set forth above. As I told the clerk who told me that the above amount was required to satisfy the liened taxes, ...