FS Partners v. York County TCB and T.R. Steele
132 A.3d 577
Pa. Commw. Ct.2016Background
- FS Partners (a PA general partnership) owned ~20 acres in York County; deed and tax records listed owner as "FS Partners."
- FS failed to pay 2012 real estate taxes; York County Tax Claim Bureau (Bureau) published and posted sale notice and sent certified-mail notice to FS’s partnership address more than 30 days before the September 25, 2014 upset sale.
- A signed return receipt for the certified mail was obtained; the signature was of poor quality but appeared similar to partner Jerry Stahlman’s signature; Stahlman denied recognizing the signature but admitted he was authorized to receive notices and often worked at that address.
- Purchaser Thomas R. Steele bought the property at the upset sale; FS filed objections arguing the certified-mail notice was deficient and that each partner (including Fitz & Smith, Inc.) should have received separate certified notice.
- The trial court reviewed depositions, a handwriting expert affidavit, and the Bureau file, overruled FS’s objections, and confirmed the sale; FS appealed to the Commonwealth Court.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether certified-mail notice was sufficient where return-receipt signature’s authenticity was disputed | FS: Signature may not be Stahlman’s; thus notice may not have been received by an authorized person | Bureau: It sent notice to the correct partnership address and obtained a signed return receipt that appeared to bear the authorized partner’s name; statute requires proof of sending, not actual receipt | Held: Certified-mail notice was sufficient; Bureau need only show it sent required notices and obtained a return receipt that appears to bear owner/authorized agent’s name |
| Whether separate certified-mail notice had to be sent to each partner of a general partnership | FS: Each partner (including Fitz & Smith, Inc.) must get individual certified notice | Bureau: "Owner" under statute is the person whose name appears on deed/tax records (here, FS Partners); notice to the named owner suffices | Held: No separate notices required where only the partnership is listed on deed/tax records; statute’s definition of owner controls |
Key Cases Cited
- Krumbine v. Lebanon County Tax Claim Bureau, 663 A.2d 158 (Pa. 1995) (statutory notice requirements for tax sales)
- Upset Tax Sale Held 11/10/97, 784 A.2d 834 (Pa. Cmwlth. 2001) (return receipt bearing owner’s name satisfies certified-mail requirement even if actual signer differs)
- Perma Coal–Sales, Inc. v. Cambria County Tax Claim Bureau, 638 A.2d 329 (Pa. Cmwlth. 1994) (all statutory notice methods are required)
- Dwyer v. Luzerne County Tax Claim Bureau, 110 A.3d 223 (Pa. Cmwlth. 2015) (individual notice required where partners are listed as owners in records)
- Boehm v. Barnes, 437 A.2d 784 (Pa. Cmwlth. 1981) (no duty to notify partners whose names do not appear on records)
- Tracy v. County of Chester Tax Claim Bureau, 489 A.2d 1334 (Pa. 1985) (if mailed notice is undelivered due to wrong address, bureau must take additional steps to find correct address)
- Difenderfer v. Carbon County Tax Claim Bureau, 789 A.2d 366 (Pa. Cmwlth. 2001) (burden on bureau to prove timely mailing where postmark or proof is lacking)