Weiland v. Delaware County Tax Claim Bureau
Weiland v. Delaware County Tax Claim Bureau
Opinion of the Court
This Court must consider the appeal of MJM Financial Services, Inc. (MJM) and the cross-appeal of John David
The Weilands’ home at 400 South Chester Road, Swarthmore, Pennsylvania, was sold to MJM at an upset price sale on September 25, 1989 conducted by the Delaware County Tax Claim Bureau. The Weilands thereafter filed a petition to set aside the sale and specifically alleged, inter alia, that the size, content, and placing of the posting was insufficient to provide minimum due process notice; and that because of Patricia Weiland’s physical and mental infirmities she was unable to comprehend the true impact of the notice of sale and was further unable to communicate any knowledge of the notice of sale to the co-owner, her brother John David Weiland.
At the initial hearing before the trial court, the parties presented witnesses only on the issue of incompetency, although the Weilands expressly held open the issue of posting and refused to waive or stipulate that posting was sufficient. The trial court judge granted a continuance at the end of the first hearing and ordered that the notes of testimony be transcribed because the balance of the case was to be heard by another judge. After a hearing before the second judge, the trial court issued its order of April 29, 1991 finding that the Weilands failed to establish by clear and convincing evidence incompetency at the time of the tax sale notice and dismissing their petition to set aside the tax sale.
On May 6, 1991, the trial court requested that the parties attend a conference on May 13, 1991. The second judge indicated to counsel that he was reconsidering his previous
In tax sale cases, this Court’s scope of review is limited to determining whether the trial court abused its discretion, rendered a decision with lack of supporting evidence, or clearly erred as a matter of law. Chester County Tax Claim Bureau v. Griffith, 113 Pa.Commonwealth Ct. 105, 536 A.2d 503 (1988). Section 602 of the Law sets forth three types of notice which are required for a valid tax sale: publication, certified mail, and posting. Section 602(e)(3) of the Law specifically calls for posting on the property at least ten days before the date of the sale. It is well settled in Pennsylvania that a valid tax sale requires strict compliance with the notice provisions of Section 602 and that all three types of notice are required for a tax sale to be valid; if any is defective, the sale is void. Griffith; Trussell Appeal, 102 Pa.Commonwealth Ct. 32, 517 A.2d 221 (1986). The essential principle to be considered by the courts in tax sale cases is that “it is a momentous event under the United States and the Pennsylvania Constitutions when a government subjects the citizen’s property to forfeiture for the non-payment of taxes.” Tracy v. County of Chester, Tax Claim Bureau, 507 Pa. 288, 297, 489 A.2d 1334, 1339 (1985).
MJM first argues that the trial court was without authority to void the sale on the basis that the property was not posted because that issue was not properly before the
MJM next argues that the trial court failed to comply with the requirement of 42 Pa.C.S. § 5505
Furthermore, on May 13, 1991, both counsel were present at a conference where the trial court indicated it was reconsidering its April 29, 1991 order. As the trial court noted, “[f]rom the time of that hearing until the time of the May 28 Order expressly granting reconsideration, there was sufficient time for either counsel to submit on brief why the motion should not be reconsidered.” Trial Court Opinion, p. 7. Unless the trial court enters an order granting reconsideration within the thirty day appeal period, the power to grant reconsideration is lost. Department of Transportation, Bureau of Driver Licensing v. Axsom, 143 Pa.Commonwealth Ct. 99, 598 A.2d 616 (1991). The trial court’s May 28, 1991 order granting reconsideration was within the thirty day appeal period and was thus not in error.
ORDER
AND NOW, this 24th day of August, 1992, the order of the Court of Common Pleas of Delaware County is affirmed, and the appeal filed at No. 2612 C.D.1991 is dismissed as moot.
. § 5505. Modification of orders
Except as otherwise provided or prescribed by law, a court upon notice to the parties may modify or rescind any order within thirty days after its entry, notwithstanding the prior termination of any term of court, if no appeal from such order has been taken or allowed.
. In light of the holding herein, this Court need not consider the issue regarding Patricia Weiland’s alleged incompetency and further considers the appeal filed at No. 2612 C.D. 1991 as moot.
Reference
- Full Case Name
- In re UPSET PRICE TAX SALE OF SEPTEMBER 25, 1989. John David WEILAND and Patricia Weiland, Exceptants v. DELAWARE COUNTY TAX CLAIM BUREAU and MJM Financial Services, Inc. Appeal of MJM FINANCIAL SERVICES, INC., In re UPSET PRICE TAX SALE OF SEPTEMBER 25, 1989. John David WEILAND and Patricia Weiland v. DELAWARE COUNTY TAX CLAIM BUREAU and MJM Financial Services, Inc. Appeal of Michael P. DIGNAZIO, Esquire, Guardian of the person and Estates of John David Weiland and Patricia Weiland, Incompetents
- Cited By
- 2 cases
- Status
- Published