Maya v. County of Erie Tax Claim Bureau
2013 Pa. Commw. LEXIS 16
| Pa. Commw. Ct. | 2013Background
- Maya challenged an upset tax sale of her Erie motel property, following notice mailed to her Ohio address that was returned unclaimed.
- The sale occurred on Sept. 27, 2010, to Fizel Enterprises for $7,211.12, covering 2007–2008 taxes; 2009 taxes were paid.
- Maya filed a petition to set aside the sale on Sept. 30, 2010, after receiving notice of the sale.
- The Tax Claim Bureau sent notice to Maya’s Ohio address, then conducted “Additional Notification Efforts” after unclaimed return.
- The trial court rejected the Additional Notification Efforts as unreliable and found no reasonable efforts to locate Maya, so it set aside the sale.
- The appellate court affirmed, holding the Bureau failed to prove it made reasonable efforts to locate Maya as required by the Tax Sale Law.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the Bureau's efforts to locate Maya were reasonable after the unclaimed notice | Maya argues the Bureau failed to conduct a reasonable search | Maya contends the Bureau’s efforts were sufficient | The Bureau did not prove reasonable efforts to locate Maya |
| Whether the trial court properly rejected the Additional Notification Efforts and allowed internet search concerns | Additional document lacked probative value; searches were inadequate | Internet search and additional contacts could be considered reasonable | Trial court did not err in rejecting the evidence and affirming, indicating no reasonable efforts were shown |
Key Cases Cited
- Grove v. Franklin County Tax Claim Bureau, 705 A.2d 162 (Pa. Cmwlth. 1997) (reasonable search required despite correct address)
- Steinbacher v. Northumberland County Tax Claim Bureau, 996 A.2d 1095 (Pa. Cmwlth. 2010) (strict construction of notice requirements; futile searches not excused)
- Rice v. Compro Distributing, Inc., 901 A.2d 570 (Pa. Cmwlth. 2006) (reasonableness of efforts controls notice validity)
- Donofrio v. Northampton County Tax Claim Bureau, 811 A.2d 1120 (Pa. Cmwlth. 2002) (due process; strict construction of tax notice requirements)
- Casaday v. Clearfield County Tax Claim Bureau, 627 A.2d 257 (Pa. Cmwlth. 1993) (burden on bureau to prove compliance with notice provisions)