62 A.2d 758 | Pa. | 1948
The township, and the township school district and the county appeal from an order allowing the redemption of four lots, numbered 48, 49, 50 and 132 on the recorded Arlington Park Plan of Lots in North Versailles Township, Allegheny County. They suggest two questions involved: whether plaintiff has the right to redeem and, if so, whether he must pay all the costs incurred in the sheriff's sale of the block of 355 lots which included his four lots: to these we limit our consideration: Rule 50.
The pleadings are a petition for redemption (and an amended petition) on which a rule to show cause was granted and a joint answer of the respondents. Testimony was taken by depositions. The case was then heard by a court of three judges on the petitions, answer and testimony. The court made the rule absolute, directing the respective respondents to deliver a deed to plaintiff for the four lots specified, and directing him at the same time to pay to the respondents "the delinquent taxes due *512 and payable unto them with interest and penalties, less the 20% payment already made, and Plaintiff shall also pay the 1946 and 1947 taxes with interest and penalties. . . ."
The plaintiff, Levick, now appellee, purchased the lots in question from the owner February 15, 1941, by deed recorded February 18, 1941. The lots were assessed to him for the years 1942 to 1945 inclusive and he paid the taxes for those years. His present difficulties seem to have resulted from a mistake made by him or by one of his agents when he purchased the lots. As we understand the record, the lots, as part of the tract of 355 lots, were then in process of sale for delinquent taxes, a fact which plaintiff, or his agents should have discovered and dealt with. The tract of 355 lots was up for sheriff's sale November 3, 1941. On November 1, 1941, plaintiff's agent paid "all current taxes on these four lots and paid twenty per cent of the delinquent taxes." The 20% payment was made pursuant to the tax abatement act of May 1, 1941, P. L. 31,
The sheriff's deed for the tract of 355 lots conveyed title to the township, the school district and the county, but was not recorded until February 5, 1946. After paying, on November 1, 1941, 20% of the delinquent taxes owing to the three respondents, Levick received from the county, in succeeding years, bills for the 20% installment payable each year to the county; he paid these thinking they were the installments due to the three respondents although they were only the county installments. He never received bills for the four delinquent tax installments due the township and the school district and they remained unpaid. During all the period involved, Levick occupied the premises. It was not until 1947 that he learned the real situation. He then discovered that the *513
three respondents had agreed to sell the tract of 355 lots to one Charles Tuckfeld the highest bidder at the auction (section 3, Act of July 28, 1941, P. L. 536,
Levick filed his petition for redemption on November 25, 1947, under the Act of July 28, 1941, P. L. 535,
"The privilege of redemption has always been liberally construed in Pennsylvania under the various acts of assembly regulating tax sales." Phila. v. Schaefer et al.,
With respect to the question of costs we note that the order appealed from contains no requirement that plaintiff pay any part of the costs of the tax sale held in 1941. The Act of July 28, 1941, P. L. 535, section 2,
Order affirmed.