64 Pa. Commw. 346 | Pa. Commw. Ct. | 1982
Opinion by
A complaint in negligence filed, against the appellees
On April 6, 1979, the appellant purchased a tract of land for $2101 at a sheriff’s sale, which was conducted for purposes of executing on a private debt.
The appellant’s argument is premised on his contention that Sections 1 and 2 of the Act of May 22,1895 (Act), P.L. Ill, 53 P.iS. §§7104 and 7105
. We must agree, however, with the court below that the notice provisions of the Act were not meant to protect the purchasers of property, but were intended to ensure that, where a sheriff’s sale produces sufficient, funds to cover outstanding tax liens, ¡those liens as to which notice has been provided take priority over claims of other judgment creditors. Section 2 of the Act specifies only that notice is to be given to the person selling the land ,and there is no requirement that the total amount of taxes against a tract of land must
We will, therefore, affirm the lower court’s dismissal of the'appellant’s complaint. ......
Order
And Now, this 29th day. of January, 1982, the order of-the Court of Common Pleas of Allegheny County in the above-captioned matter is affirmed. , .
Joseph Starusko, III aud Devene Long as tax collectors for the other appellees, Borough of West Homestead and the Steel Valley School District.
The proceeds of the sale were distributed as follows:
Sheriff (cost of sale) ............................$335.76
Treasurer, Allegheny County Taxes for 1974-78 ----$604.47
Judgment Debtor ................................ $300.00
Judgment Creditor .............................. $760.90
Judgment Debtor ................................ $ 99.87
The parties have also raised the statute Of limitations argument in this appeal, but the opinion and order of the court below dealt only with the appellees’ preliminary objection in the nature of a demurrer and we will limit our decision to that issue alone.
53 P.S. §§7104 and 7105 provide:
, §7104. Tax lien divested by judicial sale
The lien of all taxes now or hereafter to be levied or assessed against any real estate within this Commonwealth shall be divested by any judicial sale of such land: Provided, The amount of the purchase money shall equal the amount of the said taxes.
§7105. Officer to pay taxes out of proceeds of sale
It is hereby made the duty of any officer having taxes for collection against any land advertised to be sold, or of the county commissioners before the taxes have been certified for collection, to give notice to the officers or person selling any such land of the amount of taxes against the same, and the officer selling such land shall pay said taxes out of the proceeds arising from the sale first after payment of the costs of sale.