47 A.2d 716 | Pa. Super. Ct. | 1946
Argued April 22, 1946.
These appeals involve the extent, under the Act of July 28, 1941, P.L. 535,
Properties of the appellants were sold in 1937 at a county treasurer's sale for nonpayment of taxes, and *147
were purchased by the County Commissioners of Erie County. In 1945 written offers were made to the county commissioners to purchase the respective properties at private sale. The commissioners, in regular meeting, by resolution accepted the offers.1 Petitions were presented to the court of common pleas by the county commissioners asking approval of the proposed private sales under the Act of May 21, 1937, P.L. 787, as amended by the Acts of July 29, 1941, P.L. 600, May 21, 1943, P.L. 282, May 16, 1945, P.L. 603, May 17, 1945, P.L. 627,
Appellants, prior to any action by the court on the petitions for approval of the private sales, petitioned to redeem under the provisions of the Act of July 28, 1941, P.L. 535,
The court below, in approving the sales and directing the execution and delivery of deeds to the respective purchasers, held that the right of redemption by the former owners could only be exercised prior to the time when the county commissioners had contracted to sell the respective properties.2 The court recognized that the *148 right of redemption extended beyond the statutory period under the circumstances, but was of the opinion that after the offers by the purchasers and the acceptance by the commissioners the transactions were closed and there could be no rescission. The statutory requirement of approval by the court, and its relationship to the passing of title were not considered.
Section 1 of the Act of July 28, 1941, P.L. 535,
Obviously, under the Act of 1941, the right of redemption has been substantially expanded. By this act a former owner of real estate acquired by the county at a sale for delinquent taxes is given an absolute right of redemption as long as the title remains in the county, although the period of redemption fixed by prior legislation has already expired.3 Blythe Township School *149 District v. Mary-D Coal Mining Co., Inc.,
Section 4 of the Act of May 21, 1937, P.L. 787, as amended,
After the fixed period for redemption has passed, provision is made for private sale in section 2 of the Act of 1937, as amended,
Appellees in their argument contend that the rule of equitable conversion applies, and that the equitable title of the purchasers came into being upon the acceptance by the county commissioners of the offers made. Appellees follow this by the assertion that the commissioners had parted with the ownership of the properties and simply retained the bare legal title as security for the balance of the purchase price due from the respective purchasers. The cases cited relative to private executory contracts of sale where the rule of equitable conversion has been applied are not relevant. The present transactions are more analogous to orphans' court sales. Here, as there, no conversion takes place until deed has been executed and delivered. See Brennan's Estate,
The agreements between the offerers and the county commissioners were conditional not absolute. Section 4 of the Act of 1937, as amended,
There seems to be little room for argument that appellants' redemption rights under the Act of 1941, P.L. 535,
If effect is to be given to the offer and acceptance, as the court below held and as appellees contend, approval by the court in the manner set forth in the act would have little, if any, significance, and be virtually superfluous. But the action of the court is not ministerial. See Imperial Cardiff Coal CompanyAppeal,
It may be, as the court below has stated and as appellees argue, that a hardship is imposed upon the municipal subdivisions which have purchased properties at tax sale, and that they face a grave problem in trying to act for the best interests of the taxing authorities if they are obliged to accept such redemption payments under the Act of 1941, P.L. 535. There may be considerable merit in this assertion, but the correction of this condition must be made by the legislature and not by the courts. Our courts have always liberally construed the privilege of redemption under the various acts regulating tax sales.Philadelphia v. Schaefer et al.,
The orders of the court below are reversed, and deeds made in pursuance thereof are directed to be canceled; the records are remitted with direction that the County Commissioners of Erie County accept appellants' offers of redemption upon compliance with the Act of July 28, 1941, P.L. 535,
In Redemption of Faust Land, 52 Pa. D. C. 70, Judge GRIFFITH, in construing the Act of 1941, P.L. 535,
In Petition of County Commissioners (Indiana County), 55 Pa. D. C., No. 8, June 10, 1946, 113a, Judge CREPS held that, under the Act of 1941, one entitled to redeem may do so at any time prior to, but not after, the making of a bona fide contract by the municipality for the sale of real estate purchased at tax sale.