Raush v. Tax Claim Unit
Raush v. Tax Claim Unit
Opinion of the Court
Opinion by
Catherine Raush (appellant) appeals an order of the Northampton County Court of Common Pleas (trial court) which dismissed appellant’s exceptions and confirmed absolutely a tax sale of owner-occupied property located in Northampton, Pennsylvania. Prior to this tax sale, the property was owned by appellant and her husband, Charles Raush.
The property in question is located at 1709 Railroad Street, Northampton, Pennsylvania. In 1983 taxes were not paid for this property. Thereafter, in 1984, tax sale proceedings were instituted by the Tax Unit. Consequently, the Tax Unit sent by certified mail the return of taxes notice pursuant to Section 308 of the Law
Pursuant to Section 602 of the Law,
The property was sold to Marra on September 9, 1985. Two days later, the Tax Unit notified appellant of the sale. Thereafter, on an undetermined date in September, 1985, Marra visited appellant and asked her to execute a deed in his favor. Appellant executed the deed
On appeal, appellant raises several arguments. First, appellant claims that the notice which the Tax Unit sent her advising that her property had been sold allowed her to rely upon the represented fact that she may be entitled to an extension of the redemption period for up to twelve (12) additional months under and subject to Sections 502
The personal notice which appellant received on September 11, 1985, contained the following language:
Your property has been sold at a tax sale on September 9, 1985 for the collection of delinquent taxes incurred in 1983. The owner or owners of any owner-occupied real estate may be entitled to an extension of the redemption period*323 for up to twelve (12) additional months under and subject to the provisions of Sections 502 and 503 of the Real Estate Tax Sale Law. Owners that qualify should contact the Northampton County Tax Claim Unit for further details. ... (Emphasis added.)
Sections 502 and 503 of the Law permit counties, at their option, to extend the period in which a taxpayer may discharge tax claims for up to twelve additional months. To qualify for an extension, a taxpayer must apply as provided by Section 503 of the Law. In the case sub judice, however, when appellant received her post sale notice, Northampton County no longer provided the additional time for redemption as allowed by Sections 502 and 503 of the Law, but the notice did not indicate that fact. Thus, appellant contends that she was unjustly denied her right to an extension of the redemption period. Appellant argues that she relied on this notice and, therefore, the County of Northampton should be equitably estopped from denying the additional redemption time as stated in the notice. We disagree.
Section 3.08 of the Law, which details what information a notice shall provide with respect to redemption, as it existed at the time appellant received her initial notice of unpaid taxes, provided:
Each mailed and posted notice shall ... (3) state that on July first of the year in which such notice is given or if the notice was mailed after July thirty-first, then on the first day of the month (naming it) in which the notice was mailed the one (1) year period of redemption shall commence or has commenced to run, and that if redemption is not made during that period as provided by this act, the property shall be sold pursuant to the provisions of this act and there shall be no further*324 redemption after such sale and (4) state that the owner of any owner-occupied real estate can apply for an extension of the redemption period for up to twelve (12) additional months under and subject to the provisions of Sections 502 and 503 of this act.
Of course, Section 308 of the Law must be read in conjunction with the other provisions of the Law. Specifically, Section 501(c) of the Law
The trial court found, and we agree, that Northampton County’s purpose in informing the property owner of the extension provision is to reach those taxpayers who have taken steps to redeem their property within the initial one year period prior to the sale. Thus, these taxpayers who have already taken steps to redeem their property may apply for an extension and the County then decides if an extension is appropriate in the particular instance.
In the case sub judice, appellant failed to take any steps toward redeeming her property during the initial one year redemption period despite the fact that she received notice and was aware of her outstanding taxes due and owing, as well as of the fact that her property had been sold. Yet, appellant would have this Court provide her with twelve additional months to redeem her property. We agree with the trial court which found that if appellant had taken steps within the initial one year redemption period she would have been eligible to apply, and might have qualified, for an extension of time pursuant to Sections 502 and 503 of the Law. The notice sent to appellant stated that she “may” qualify for an extension of the redemption period. The notice did not,
Appellant also argues that the tax sale is invalid because the Tax Unit sent a joint notice of the sale to appellant and her husband in contravention of Section 602(e)(2) of the Law.
In the instant matter, appellant is not asserting that she did not receive proper notice of the tax sale, but rather that her husband, who is not a party to this action, did not receive proper notice of the sale. Yet appellant has failed to proffer any evidence to support her conten
As we have already noted, Teslovich and Marshalek mandate that the tax authorities send notice of a tax sale to all owners. We conclude, however, that the case sub judice is distinguishable from both Teslovich and Marshalek . The record clearly establishes that notices of the sale were mailed to Charles Raush. Mr. Raush simply did not claim these notices. In Teslovich and Marshalek, on the other hand, the taxing authorities failed to send notices to all of the owners. Accordingly, we find that the Tax Unit did comply with the notice provisions of the Law.
Because we find that the Tax Unit followed all of the notice requirements pertaining to the tax sale pursuant to Sections 308 and 602 of the Law as concerns appellant, we find that the sale divested appellant of her legal title to the property. We find it unnecessary, therefore, to address the issue of the validity of the deed executed by appellant in favor of Marra under appellant’s quiet title action.
Accordingly, we affirm, the order of the trial court.
Order.
And NOW, this 2nd day of February, 1989, the Order of the Court of Common Pleas of Northampton County in the above-captioned matter is hereby affirmed.
Charles Raush is not a party to this action and to the knowledge of this Court has filed no exceptions to the tax sale.
Act of July 7, 1947, P.L. 1368, as amended, 72 P.S. §§5860-.803. We note that this case is decided under the Law as it existed at the time of the tax sale on September 9, 1985. The law has since been amended to require the taxing authority to make “reasonable” efforts to locate a landowner when notice has been returned as unclaimed.
72 P.S. §5860.308.
72 P.S. §5860.602.
72 P.S. §5860.502. P.S. 185.
72 P.S. §5860.503.
72 P.S. §5860.501(c).
72 P.S. §5860.602(e)(2).
72 P.S. §5860.602(e)(1).
The record clearly indicates that separate notices which were addressed solely to Charles Raush, were sent by the Tax Unit.’
Case-law data current through December 31, 2025. Source: CourtListener bulk data.