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In re Tax Claim Bureau of Northampton County

Citation: 651 A.2d 677

Court: Commonwealth Court of Pennsylvania; December 13, 1994; Pennsylvania; State Appellate Court

Narrative Opinion Summary

The appellate court reviewed a case involving the judicial sale of a property owned by an appellant who had failed to pay delinquent real estate taxes. The appellant's property was subject to a tax sale, which did not receive any bids, leading to a subsequent judicial sale. The appellant challenged the sale on the grounds of inadequate notice and due process violations, citing non-compliance with statutory notice requirements under Sections 607a and 611 of the Law. The court found that while the Tax Claim Bureau failed to meet certain notice requirements for the tax sale, it had adequately complied with the notice requirements for the judicial sale by personally serving the appellant with a Rule to Show Cause. The court also held that the appellant's due process rights were not violated as he had been properly informed and given the opportunity to contest the judicial sale. The court affirmed the lower court's decision to uphold the judicial sale, dismissing the appellant's objections. The ruling clarified that procedural errors in the tax sale did not affect the validity of the subsequent judicial sale, especially as the appellant was not prejudiced by the notice errors.

Legal Issues Addressed

Compliance with Section 607a Notice Requirements

Application: The court ruled that non-compliance with Section 607a's notice requirements for a tax sale did not invalidate the judicial sale, as the judicial sale notice requirements were met.

Reasoning: Despite evidence of non-compliance with Section 607a, the court ruled that it did not invalidate the subsequent judicial sale since Serfass's property was sold at that sale, not the tax sale.

Due Process in Judicial Sales

Application: The court found that Serfass's due process rights were not violated as he was given ample opportunity to contest the sale through proper service of the Rule to Show Cause.

Reasoning: Serfass had ample opportunity to contest the sale, having been personally served with a Rule to Show Cause, which provided notice of the judicial hearing regarding his property.

Notice Requirements for Judicial Sales

Application: The court determined that the statutory requirement under Section 611 for notice of a Rule to Show Cause was satisfied by personal service, and actual notice of the judicial sale date itself was not required.

Reasoning: Although Serfass did not receive notice of the judicial sale date, such notice is not mandated by the Law. However, he was properly served with the Rule to Show Cause regarding the judicial sale on December 8, 1992, fulfilling the requirements of Section 611.

Scire Facias Writ Requirements

Application: The court held that the Rule to Show Cause was valid despite being returnable beyond the statutory thirty-day limit, as Serfass was not prejudiced by this timing.

Reasoning: Serfass contended that the Rule was invalid because it was returnable on December 16, 1993, thirty-three days after issuance, exceeding the thirty-day limit prescribed by Section 610 of the Law. However, this argument was dismissed as Serfass was not prejudiced by the timing.