Pacella v. Washington County Tax Claim Bureau
10 A.3d 422
| Pa. Commw. Ct. | 2010Background
- Pacella owned a residential property in Peters Township, Washington County, and was delinquent on 2008 real estate taxes.
- Bureau sent tax notices by mail, a pre-sale warning, a certified upset sale notice, and posted notices on the property; sale advertising occurred in two publications.
- Upset sale occurred on September 23, 2009; Pacella’s property was sold to E.D. Lewis for $9,077.48.
- Pacella petitioned to set aside the sale and/or redeem, alleging failure to comply with Section 602(a) publication requirements and seeking redemption under the Tax Liens Act §32(a).
- Trial court held The Valley Independent was a newspaper of general circulation, rejected redemption under the Tax Sale Law, and found §32(a) inapplicable; sale was upheld.
- Pacella appeals, challenging publication sufficiency, redemption rights under the Tax Sale Law, and cross-claims to redeem under the Tax Liens Act.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether The Valley Independent is a newspaper of general circulation. | Pacella: Valley Independent not general circulation in county. | Bureau: Valley Independent is general circulation; publication valid. | The Valley Independent is a newspaper of general circulation. |
| Whether Pacella has a redemption right after upset sale under the Tax Sale Law. | Pacella: redemption rights exist post-sale under §607(g) and §501(c) if sale flawed. | Lewis/Bureau: redemption barred after sale unless sale is invalidated. | No redemption after the actual sale unless sale is set aside; Pacella has no right to redeem. |
| Whether Pacella may redeem under the Tax Liens Act §32(a) after an upset sale under the Tax Sale Law. | Pacella: §32(a) allows redemption after sale. | Bureau: Tax Sale Law governs; §32(a) not applicable to upset sale. | Tax Liens Act §32(a) does not apply to upset sale under the Tax Sale Law. |
Key Cases Cited
- Tracy v. County of Chester, Tax Claim Bureau, 507 Pa. 288 (1985) (tax sale notices and due process; three notice methods required)
- Hess v. Westerwick, 366 Pa. 90 (1950) (purpose of publication notice in tax sales)
- Gladstone v. Fed. Nat'l Mortgage Ass'n, 819 A.2d 171 (Pa.Cmwlth. 2003) (strict compliance with notice requirements; presumption of regularity)
- Rivera v. Carbon County Tax Claim Bureau, 857 A.2d 208 (Pa.Cmwlth. 2004) (redemption rights after sale depend on sale validity)
- In re Upset Sale Tax Claim Bureau McKean County, 965 A.2d 1244 (Pa.Cmwlth. 2009) (defective notice voids tax sale; burden on Bureau)
- Gordon v. Harrisburg, 314 Pa. 70 (1934) (sale validity tested under act under which sale is commenced)
- First Fed. Sav. & Loan Ass'n of Lancaster v. Swift, 457 Pa. 206 (1974) (statutory construction; consistency of statutory schemes)
- Mateer v. Swissvale Borough, 335 Pa. 345 (1939) (general circulation definition applied to local publication)