IN THE COMMONWEALTH COURT OF PENNSYLVANIA

Michael J. Weber and Hayes Y. : Weber : : v. : No. 635 C.D. 2015 : Argued: December 7, 2015 Clearfield County Tax Claim Bureau : and James Keller t/a James Keller : Logging : : Appeal of: James Keller :

BEFORE: HONORABLE BONNIE BRIGANCE LEADBETTER, Judge HONORABLE PATRICIA A. McCULLOUGH, Judge HONORABLE ROCHELLE S. FRIEDMAN, Senior Judge

OPINION NOT REPORTED

MEMORANDUM OPINION BY JUDGE LEADBETTER FILED: January 7, 2016

James Keller appeals from the order of the Court of Common Pleas of Clearfield County granting the objections and exceptions of Michael and Hayes Weber and vacating the tax sale of the Webers’ property on September 12, 2014.

We affirm.

The Webers’ 1682-acre property is located in Huston Township, Clearfield County at 1244 Hickory Road, Penfield, Pennsylvania. The Webers acquired the property as a gift from Michael Weber’s parents in November 2012.

A house and a barn are located on the property, but the Webers did not live on the property as the buildings required substantial repair. The Webers failed to pay the real estate taxes on the property for the years 2012 and 2013. The property was listed for tax sale scheduled for September 12, 2014. The parties stipulated before common pleas that the Clearfield County Tax Claim Bureau had provided the Webers with all the formal due process required pursuant to the Real Estate Tax Sale Law (RETSL).1 On Monday, September 8, 2014, Hayes Weber attempted to pay the taxes on the property with a personal check at the Tax Claim Bureau. Mrs. Weber was informed by Matthew Rose, a Tax Claim Bureau clerk, that the Tax Claim Bureau did not accept personal checks the week of the tax sale. Rose and Mrs. Weber then had a discussion regarding whether the taxes could be paid by cash and the last date upon which the taxes could be paid. Rose wrote down the amount owed by the Webers and told Mrs. Weber that the amount would be good through the end of the week. Mrs. Weber did not return to the Tax Claim Bureau until the morning of Friday, September 12, after the tax sale had commenced. As Mrs. Weber was entering the Tax Claim Bureau, she noticed, for the first time, signs stating that cash was not accepted. She immediately went to a bank around the corner and obtained a cashier’s check. Mrs. Weber returned to the Tax Claim Bureau and attempted to pay the taxes, but Rose informed her that the property had already been sold to James Keller.2 The Webers filed objections and exceptions to the tax sale and the purchaser, James Keller, t/a James Keller Logging, and the Tax Claim Bureau filed responsive pleadings. Common pleas held a hearing on November 26, 2014, and

Act of July 7, 1947, P.L. 1368, as amended, 72 P.S. §§ 5860.101 - 5860.803.

Keller is Mr. Weber’s uncle and testified that he purchased the property because it had been in the family for generations and he did not wish to see it leave family control.

ordered the filing of post-trial briefs. Testimony at the November hearing focused upon the conversation between Mrs. Weber and Rose. Mrs. Weber testified that she asked Rose if she could pay with cash or a money order and he responded that she could do so until the end of the week. November 26, 2014 Hearing Notes of Testimony at 8-9; Reproduced Record (R.R.) at 21a-22a. She stated that her understanding of “end of the week” was the “close of business on Friday.” Id. at 9; R.R. at 22a. Rose testified that he handed Mrs. Weber a slip of paper with the amount due written on it and told her that “it would be payable through the end of the week but it had to be paid by Thursday to keep it from the sale. I told her the amount would be good through the end of the week.” Id. at 46; R.R. at 59a.

Common pleas held a second hearing to take additional evidence and testimony following the filing of this Court’s opinion, In Re Sale of Vacant Land on Powerhouse Road (Appeal of Clover Ridge Lodge) (Pa. Cmwlth., No. 486 C.D.

2014, filed Dec. 8, 2014). Rose testified that he worked the entire tax sale and that Mrs. Weber came into the Tax Claim Bureau after he returned from the tax sale.

February 17, 2015 Hearing N.T. at 5, 7; R.R. at 84a, 86a. He stated that he looked to see whether Keller had paid for the property by this time, but did not see a check stapled to paperwork relating to the Webers’ property. Id. at 7-8; R.R. at 86a-87a.

Mrs. Weber testified that she arrived at the Tax Claim Bureau with a certified check by 10 a.m. Id. at 11-12; R.R. at 90a-91a. Keller testified that he attended the tax sale with his lawyer, successfully bid on the property and immediately left the tax sale to go to the Tax Claim Bureau to pay the purchase price. Id. at 22-24; R.R. at 101a-103a. He stated that he waited in line a short time before paying the purchase price around 10 a.m. because he was home by 10:30 a.m. Id. at 23-34;

R.R. at 102a-103a. He testified that he did not see Mrs. Weber in the Tax Claim Bureau while he was there. Id. at 24; R.R. at 103a.

Common pleas sustained the Webers’ objections and exceptions to the tax sale. Common pleas relied upon Clover Ridge Lodge to conclude that a tax payer is entitled to pay back taxes after a property has been sold at tax sale, but before the purchaser pays the full purchase price. Common pleas credited Rose’s testimony that Mrs. Weber tendered payment prior to Keller paying the full purchase price. Common pleas concluded that Keller’s testimony was speculative at best. Common pleas also determined that the confusion over the directions regarding payment that Rose gave Mrs. Weber on Monday constituted grounds to overturn the tax sale. This appeal followed.

Keller primarily argues that common pleas erred as a matter of law in relying upon Clover Ridge Lodge to conclude that the Webers were permitted to pay their back taxes after the commencement of the tax sale.

Following oral argument on this matter and after careful review of the record, the briefs of the parties and the relevant law, this Court finds that the issue raised by Keller is accurately and sufficiently addressed in the opinion of the Honorable Frederic J. Ammerman, President Judge of the Court of Common Pleas of Clearfield County, filed June 22, 2015, in Weber v. Clearfield Tax Claim Bureau, No. 2014-1517-CD. Accordingly, this Court affirms common pleas’ order on the basis of that opinion.

_____________________________________ BONNIE BRIGANCE LEADBETTER, Judge

IN THE COMMONWEALTH COURT OF PENNSYLVANIA

Michael J. Weber and Hayes Y. : Weber : : v. : No. 635 C.D. 2015 : Clearfield County Tax Claim Bureau : and James Keller t/a James Keller : Logging : : Appeal of: James Keller :

ORDER

AND NOW, this 7th day of January, 2016, the order of the Court of Common Pleas of Clearfield County is hereby AFFIRMED.

_____________________________________ BONNIE BRIGANCE LEADBETTER, Judge