Socci v. Schnable
Opinion of the Court
This is an action to quiet title brought by plaintiff to confirm his title to a certain lot or piece of real estate located and situate on Route 309 in Richland Township, Bucks County, Pa., which he acquired for our purposes as a result of a deed from the County Commissioners of Bucks County by deed dated October 3,1972, and recorded in the Office for the Recording of Deeds by and for Bucks County in deed book 2054, page 106. This deed from the county commissioners purported to be a conveyance of the property in question herein to which the county commissioners acquired title as a result of a sale conducted by the Bucks County Treasurer on August 4, 1952, as a result of the alleged default in payment of taxes by the then owners of the said property, defendants herein. Defendants have filed an answer to the complaint as well as a counterclaim alleging the invalidity of the original tax sale and therefore requesting that both the treasurer’s deed of August 4,
Defendants assert the invalidity of the tax sale and therefore the infirmity of the treasurer’s tax deed because of the alleged failure of the county treasurer to give adequate and appropriate notice of the holding of such sale as required by the Act of May 29,1931, P.L. 280, sec. 7, as amended, 72P.S. §5971g, and secondly because of the inadequacy of the description of the property contained in the treasurer’s tax deed. We conclude that defendants’ position with regard to the latter alleged infirmity is well taken and will, therefore, limit our decision herein to that question.
It is now well settled that no tax sale of land is valid unless both the assessment and the conveyance by the treasurer contained sufficient description to identify and disclose the property taxed and sold. It is not necessary that the description be by metes and bounds, but the land must be so identified that the owner, the collector and the public can determine what property is being assessed or sold: Bannard v. New York State Natural Gas Corporation, 448 Pa. 239, 293 A. 2d 41 (1972). See also Miller v. Leopold, 23 Pa. Commonwealth Ct. 483, 353 A. 2d 65 (1976), and Cantwell v. Henzler, 9 D. & C. 2d 21, 6 Bucks 273 (1956). Plaintiff asserts that his title emanates from the treasurer’s tax deed to be found in treasurer’s deed book no. 16, page 275, which describes the property sold as follows: “A certain lot, tract or piece of seated land, situate in the township of Richland in the County of Bucks
Although pithy to say the least, without more this brief description would be an adequate basis upon which to identify the property in question. At the hearing we received in evidence a survey drawing showing the alleged property in question together with the adjacent properties both to the north and the south laid out in courses and distances. We likewise received in evidence an abstract or search of title prepared by a qualified title searcher. This abstract of title shows that Robert E.L. Leight and Jennie E. Leight, his wife, by deed dated January 6, 1920, and recorded in the Office for the Recording of Deeds by and for Bucks County in deed book 437, page 242, took title to a tract of land located and situate in the Township of Richland, Bucks County, Pennsylvania, comprising and constituting approximately 72 acres. By deed dated December 11, 1944, and recorded in the Office for the Recording of Deeds by and for Bucks County in deed book 752, page 16, the said Robert E.L. Leight and Jennie E. Leight, his wife, did convey to defendants herein a certain tract of land constituting 1.013 acres being a part of the approximately 72 acres acquired by Mr. and Mrs. Leight in 1920. This property acquired by the defendants herein is shown by the title searcher to contain the property in question herein together with the tract both to the north and the south of it lying along route 309 at its intersection with Franklin Lane. We likewise have in evidence a deed of June 8, 1949, recorded in the Office for the Recording of Deeds by and for Bucks County in deed book 909, page 329, in which defendants herein conveyed a portion of the aforesaid premises to one
If the foregoing constituted the entirety of the record, we would have no difficulty in determining that the description in the tax deed is sufficient. However, two other treasurer’s tax deeds were offered in evidence by defendants, each extracted from treasurer’s deed book no. 16 and found respectively at pages 273 and 274 thereof. Each is described as a lot, tract or piece of seated land situate in the Township of Richland which was rated and assessed with taxes in the name of George J. and Margaret Schnable and each was as a result of a tax sale held on August 4, 1952. In the former the property is more particularly described as “one acre route 309 adj. Robert E. Leight” and the latter described as “route 309 adj. Robert E. Leight.” If, in fact, the treasurer’s tax deed claimed by plaintiff as his source of title is sufficient in description
We recognize that by virtue of the Act of June 20, 1939, P.L. 498, sec. 7, 72 P.S. §5971(1), the tax sale once confirmed shall be deemed conclusive. The tax sale in question was confirmed absolutely on October 20, 1952. That being the case, it has been held that a treasurer’s deed can be defeated only by fraud or want of authority to sell, and even gross defects or irregularities are cured by the absolute confirmation of the sale. See Miller v. Leopold, supra. However, our difficulty in applying the conclusive nature of the sale to this case is, as demonstrated, that on this record it is totally unclear whether or not this particular piece of property was the subject of the tax sale in question. Therefore, it is not a matter of going behind the conclusiveness of the sale as a result of the final confirmation, but rather a lack of proof to show that the property in question was in fact subject to the tax sale of August 4, 1952.
With regard to the counterclaim, however, the relief sought by defendants does not flow naturally
ORDER
And now, August 31, 1977, for the reasons stated in the foregoing opinion it is hereby ordered, directed and decreed that both the complaint and the counterclaim in this action to quiet title are dismissed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.