Moore v. Keller
2014 Pa. Commw. LEXIS 427
| Pa. Commw. Ct. | 2014Background
- Grace B. Moore executed a will naming Megan Moore (Appellant) and Susan Gauntlett as co-executrices and directing sale of the Property after her death.
- A 1993 codicil granted Appellant an option to purchase the Property at fair market value minus improvements Appellant made during Grace B. Moore’s lifetime.
- Grace B. Moore died in 1999; no estate was opened, yet Appellant has lived at the Property since 1993 and paid taxes and made capital improvements.
- In 2012 the Property was listed for sale for nonpayment of 2010 real estate taxes; the balance due for 2010 was about $287.55, with Appellant having paid $2,394.34 toward 2010 taxes.
- The Bureau sent tax documents to an address for Appellant, received a check for $2,400.01, but the check was not cashed; the tax sale occurred on September 20, 2012 to Glen Keller for the upset price.
- Appellant petitioned to set aside the sale; the trial court found she lacked standing and that notice complied with the Real Estate Tax Sale Law, and dismissed the petition.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Appellant has standing to object to the tax sale | Appellant is an equitable owner and thus an aggrieved party with substantial, direct, immediate interest. | Only an 'owner' or 'lien creditor' as defined by the Law may object. | Appellant has standing as an equitable owner. |
| Whether the Bureau's failure to offer an installment agreement violated due process | Appellant, paying ~88% of 2010 taxes, was entitled to the installment option and its absence violated due process. | No clear contention in the opinion; Bureau's notice complied or issue not resolved here. | The Bureau failed to offer the installment option; remand for setting aside the sale. |
Key Cases Cited
- Husak v. Fayette Cnty. Tax Claim Bureau, 61 A.3d 302 (Pa. Cmwlth. 2013) (standing based on aggrieved party with substantial, direct and immediate interest)
- Maier v. Henning, 525 Pa. 160, 578 A.2d 1279 (1990) (devisee acquires legal title at death subject to personal representative powers)
- Reilly v. Susquehanna Cnty. Tax Claim Bureau, 904 A.2d 49 (Pa. Cmwlth. 2006) (due process for installment agreement when 25% paid)
- York v. Roach, 163 Pa. Cmwlth. 58, 639 A.2d 1291 (1994) (installment agreement notice requirements under Law)
- Darden v. Montgomery Cnty. Tax Claim Bureau, 157 Pa.Cmwlth. 357, 629 A.2d 321 (1993) (installment agreement notice requirements and due process)