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UPSET SALE PROPERTIES AGAINST WHICH DELINQUENT 1981 TAXES WERE RETURNED TO TAX CLAIM UNIT ON OR ABOUT FIRST MONDAY MAY (05/30/89)

decided: May 30, 1989.

IN RE THE UPSET SALE OF PROPERTIES AGAINST WHICH DELINQUENT 1981 TAXES WERE RETURNED TO THE TAX CLAIM UNIT ON OR ABOUT THE FIRST MONDAY OF MAY, 1982. APPEAL OF LAWRENCE MARRA, APPELLANT


Northampton County Common Pleas Court, Honorable Robert A. Freedberg, Judge.

COUNSEL

Dwight L. Danser, Easton, for appellant.

Jill E. Fackenthal, Bethlehem, Judith L. Jones, Lehigh Valley Services, Allentown, Jack A. Panella, Easton, Pa., for appellee.

Doyle and Smith (p.), JJ. and Kalish, Senior Judge.

Author: Kalish

[ 126 Pa. Commw. Page 281]

Lawrence Marra appeals from an order of the Court of Common Pleas of Northampton County, which sustained objections to the tax sale of property belonging to Pedro Torres for the non-payment of 1981 real estate taxes, and set aside the sale of the property. We affirm.

The Pennsylvania Constitution and the United States Constitution through the Fourteenth Amendment provide that no person shall be deprived of his property except by due process of law.

Thus, we have consistently held that the notice provision of tax sale statutes must be strictly complied with in order to guard against depriving a person of his interest in his property without due process of law. Teslovich v. Johnson, 486 Pa. 622, 406 A.2d 1374 (1979); Hess v. Westerwick, 366 Pa. 90, 76 A.2d 745 (1950); Ross Appeal 366 Pa. 100, 76 A.2d 749 (1950); Chester County Tax Claim Bureau Appeal, 208 Pa. Superior Ct. 384, 222 A.2d 602 (1966).

In Ross Appeal, citing Westerwick, 366 Pa. at 98, 76 A.2d at 748, our Supreme Court recognized that in these types of sales, due process encompasses fundamental procedural fairness. The tax collection authorities were reminded that, "the purpose of tax sales is not to strip the tax payer of his property but to insure the collection of taxes." The taxing authorities should not ignore common sense business practices. The strict provisions of the tax sale laws were meant not to punish taxpayers who, through oversight or error, failed to pay taxes. Tax acts were meant to protect local governments against willful, persistent, and long-standing delinquencies. The facts of this case amply demonstrate this concept.

Our scope of review is limited to determining whether the common pleas court abused its discretion, lacked supporting evidence, or erred as a matter of law. Molchan Appeal, 94 Pa. Commonwealth Ct. 423, 503 A.2d 1051 (1986).

[ 126 Pa. Commw. Page 282]

The property owner, Pedro Torres, was unemployed and did not pay the real estate taxes due on his property for the year 1981. He received notices of the tax sale of his property. Torres went to the Northampton County Tax Claim Unit (Tax Unit) and paid $300 on his 1981 taxes. This left a balance of $100.

Section 603 of the Real Estate Tax Sale Law, Act of July 7, 1947, P.L. 1368, as amended, 72 P.S. ยง 5860.603, provides that prior to sale any owner may, at the option of the bureau, enter into an agreement with the bureau to stay the sale. The sale will be stayed upon the payment of twenty-five percent of the amount due and an agreement to pay the ...


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