Appeal from the Order of the Court of Common Pleas of Northampton County, in the case of Catherine Raush v. Tax Claim Unit of Northampton County, and Lawrence Marra, Nos. 1985-C-8573 and 1987-C-5156.
Henry S. Perkin, Perkin, Rapoport, Schattenstein & Feldman, for appellant.
John J. Bartos, Bartos, Broughal & Wasylik, for appellee, Tax Claim Unit of Northampton County.
Dwight L. Danser, for appellee, Lawrence Marra.
Judges Colins and Smith, and Senior Judge Kalish, sitting as a panel of three. Opinion by Judge Colins. Judge MacPhail did not participate in the decision in this case.
[ 123 Pa. Commw. Page 320]
Catherine Raush (appellant) appeals an order of the Northampton County Court of Common Pleas (trial court) which dismissed appellant's exceptions and confirmed absolutely a tax sale of owner-occupied property located in Northampton, Pennsylvania. Prior to this tax sale, the property was owned by appellant and her husband, Charles Raush.*fn1 The property was sold on September
[ 123 Pa. Commw. Page 3219]
, 1985 by the Northampton County Tax Claim Unit (Tax Unit) for nonpayment of taxes, pursuant to the Real Estate Tax Sale Law (Law),*fn2 to Lawrence E. Marra (Marra).
The property in question is located at 1709 Railroad Street, Northampton, Pennsylvania. In 1983 taxes were not paid for this property. Thereafter, in 1984, tax sale proceedings were instituted by the Tax Unit. Consequently, the Tax Unit sent by certified mail the return of taxes notice pursuant to Section 308 of the Law*fn3 to both appellant and Charles Raush. Charles Raush's notice was returned to the Tax Unit unclaimed. On October 18, 1984, the property was physically posted for sale.
Pursuant to Section 602 of the Law,*fn4 in May of 1985, the Tax Unit sent by certified mail a notice of the proposed tax sale to appellant and Charles Raush. Charles Raush's notice was again returned unclaimed. The property was then posted for notice of sale on June 15, 1985 and in July, 1985 the Tax Unit effected personal service upon appellant of the notice of tax sale. In August, 1985, the sale of the property was advertised in three newspapers and the Tax Unit sent by certified mail a second notice of tax sale to Charles Raush. Mr. Raush's notice was returned unclaimed.
The property was sold to Marra on September 9, 1985. Two days later, the Tax Unit notified appellant of the sale. Thereafter, on an undetermined date in September, 1985, Marra visited appellant and asked her to ...