HOUSE AMENDED
PRIOR PRINTER'S NOS. 320, 561, 823 PRINTER'S NO. 1079
No. 316 Session of 1979
INTRODUCED BY LEWIS, KURY, HOWARD AND GREENLEAF,
FEBRUARY 27, 1979
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, SEPTEMBER 17, 1979
AN ACT
1 Amending the act of July 7, 1947 (P.L.1368, No.542), entitled
2 "An act amending, revising and consolidating the laws
3 relating to delinquent county, city, except of the first and
4 second class and second class A, borough, town, township,
5 school district, except of the first class and school
6 districts within cities of the second class A, and
7 institution district taxes, providing when, how and upon what
8 property, and to what extent liens shall be allowed for such
9 taxes, the return and entering of claims therefor; the
10 collection and adjudication of such claims, sales of real
11 property, including seated and unseated lands, subject to the
12 lien of such tax claims; the disposition of the proceeds
13 thereof, including State taxes and municipal claims recovered
14 and the redemption of property; providing for the discharge
15 and divestiture by certain tax sales of all estates in
16 property and of mortgages and liens on such property, and the
17 proceedings therefor; creating a Tax Claim Bureau in each
18 county, except a county of the first class, to act as agent
19 for taxing districts; defining its powers and duties,
20 including sales of property, the management of property taken
21 in sequestration, and the management, sale and disposition of
22 property heretofore sold to the county commissioners, taxing
23 districts and trustees at tax sales; providing a method for
24 the service of process and notices; imposing duties on taxing
25 districts and their officers and on tax collectors, and
26 certain expenses on counties and for their reimbursement by
27 taxing districts; and repealing existing laws," further
28 providing for notices prior to sales and confirmation of
29 sales and providing a limited right of redemption after a
30 sale.
31 The General Assembly of the Commonwealth of Pennsylvania
1 hereby enacts as follows:
2 Section 1. Section 308, act of July 7, 1947 (P.L.1368,
3 No.542), known as the "Real Estate Tax Sale Law," amended
4 September 15, 1961 (P.L.1334, No.589), subsection (a) amended
5 August 26, 1965 (P.L.386, No.201), is amended to read:
6 Section 308. Notice of Filing of Returns and Entry of
7 Claim.--(a) Not later than the thirty-first day of July of each
8 year, or for the first year a county operates under this act,
9 not later than the thirty-first day of October, or whenever,
10 heretofore, any claims have been returned to and a claim entered
11 with the tax claim bureau and the same has not been pursued to
12 sale as provided for by the act of Assembly, then within six (6)
13 months after the effective date of this act, the bureau shall
14 give notice of the return of said taxes and the entry of such
15 claim to each delinquent taxable, by United States registered
16 mail or United States certified mail, return receipt requested,
17 postage prepaid, addressed to the owner personally at his last
18 known post office address. If the owner of the property is
19 unknown and has been unknown for a period of not less than ten
20 years, such notice shall be given only by posting on the
21 property affected. [In the case of a mobilehome or house trailer <--
22 subject to real property tax, a copy of such notice shall at the
23 same time and in like manner be sent to the encumbrance holders
24 of record.] If no post office address of the owner is known or <--
25 if a notice mailed to an owner at such last known post office
26 address is not delivered to him by the postal authorities, then
27 notice as herein provided shall immediately be posted on the
28 property affected. Each mailed and posted notice shall, (1) show
29 all the information shown on the claim entered, (2) state that
30 if payment of the amount due the several taxing districts for
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1 said taxes is not made to the bureau on or before the thirty-
2 first day of December next following, in cases where the notice
3 was mailed prior to August first, or that if payment is not made
4 on or before March thirty-first of the following year, in cases
5 where the notice was mailed on or after August first, or no
6 exceptions thereto filed, the said claim shall become absolute,
7 (3) state that on July first of the year in which such notice is
8 given or if the notice was mailed after July thirty-first, that
9 on the first day of the month (naming it) in which the notice
10 was mailed the one (1) year period of redemption shall commence
11 or has commenced to run, and that if redemption is not made
12 during that period as provided by this act, the property shall
13 be sold at judicial sale and there shall be no further
14 redemption after such sale except as set forth in section 607.
15 (b) In the case of claim for taxes, filed in the office of
16 the prothonotary, which have not been heretofore reduced to
17 judgment, where the lien of such claim has not been lost, the
18 respective taxing districts shall return to the bureau on or
19 before the first Monday of May, one thousand nine hundred forty-
20 eight, or on or before the first Monday of June of any year in
21 which any city of the third class or any county shall elect to
22 collect its delinquent taxes in accordance with this act, a
23 complete list of such claims and the properties against which
24 the same are filed, and the bureau shall give such owners the
25 same notice as above provided or shall post such notice on the
26 property.
27 (c) [Notice given in the manner provided by this section <--
28 shall constitute proper service on the owner. A statement in the
29 claim entered that due notice of the same was given shall be
30 conclusive evidence that notice was given as required by law.] <--
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1 (D) The notice given in the manner provided by this section <--
2 shall contain the following provision which shall be
3 conspicuously placed upon said notice and set in at least 10-
4 point type in a box as follows:
5 WARNING
6 "IF YOU FAIL TO PAY THIS TAX CLAIM OR TAKE LEGAL ACTION
7 TO CHALLENGE THIS TAX CLAIM, YOUR PROPERTY WILL BE SOLD
8 WITHOUT YOUR CONSENT AS PAYMENT FOR THESE TAXES. YOUR
9 PROPERTY MAY BE SOLD FOR A SMALL FRACTION OF ITS FAIR MARKET
10 VALUE. IF YOU HAVE ANY QUESTIONS, PLEASE CALL YOUR ATTORNEY,
11 THE TAX CLAIM BUREAU AT THE FOLLOWING TELEPHONE NUMBER______,
12 OR THE LEGAL AID SERVICE AT THE FOLLOWING TELEPHONE
13 NUMBER_______."
14 (d) (E) The costs of such mailed and posted notices shall be <--
15 taxed as part of the costs of the proceedings and shall be paid
16 by the owner the same as other costs.
17 Section 2. Section 602 of the act, amended September 27,
18 1973 (P.L.264, No.74), is amended to read:
19 Section 602. Notice of Sale.--(a) [Prior] At least 30 days
20 prior to any scheduled sale the bureau shall be given notice
21 thereof not less than once [a week for three (3) consecutive
22 weeks] in two (2) newspapers of general circulation in the
23 county, if so many are published therein, and once in the legal
24 journal, if any, designated by the court for the publication of
25 legal notices. Such notice shall set forth [(a)] (1) the
26 purposes of such sale, [(b)] (2) the time of such sale, [(c)]
27 (3) the place of such sale, [(d)] (4) the terms of the sale
28 including the approximate upset price, [(e)] (5) the
29 descriptions of the properties to be sold as stated in the
30 claims entered, each description commencing with
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1 "..............................................................
2 Name of Owner
3 .............................................................."
4 description
5 (b) Where the owner is unknown and has been unknown for a
6 period of not less than ten years, the name of the owner need
7 not be included in such description.
8 (c) The description may be given intelligible abbreviations.
9 (d) Such published notice shall be addressed to the "owners
10 of properties described in this notice and to all persons having
11 tax liens, tax judgments or municipal claims against such
12 properties."
13 (e) In addition to such publications, similar notice of the
14 sale shall also be given by the bureau[, at least ten (10)] as
15 follows:
16 (1) At least sixty (60) days before the date of the sale, by <--
17 regular mail and by United States certified mail, personal
18 addressee only, return receipt requested, postage prepaid, to
19 each owner as defined by this act. [and by posting on the <--
20 property.] <--
21 (2) If no return receipt is received pursuant to the
22 provisions of clause (1), then, at least thirty (30) days before
23 the date of the sale, similar notice of the sale shall be given
24 pursuant to clause (1): (I) BY UNITED STATES CERTIFIED MAIL, <--
25 PERSONAL ADDRESSEE ONLY, RETURN RECEIPT REQUESTED, POSTAGE
26 PREPAID, TO EACH OWNER AT HIS LAST KNOWN POST OFFICE ADDRESS BY
27 VIRTUE OF THE KNOWLEDGE AND INFORMATION POSSESSED BY THE BUREAU,
28 BY THE TAX COLLECTOR FOR THE TAXING DISTRICT MAKING THE RETURN
29 AND BY THE COUNTY OFFICE RESPONSIBLE FOR ASSESSMENTS AND
30 REVISIONS OF TAXES; AND (II) BY POSTING ON THE PROPERTY. IT
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1 SHALL BE THE DUTY OF THE BUREAU TO DETERMINE THE LAST POST
2 OFFICE ADDRESS KNOWN TO SAID COLLECTOR AND COUNTY ASSESSMENT
3 OFFICE.
4 (f) The published notice, the mail notice and the posted
5 notice shall each state that the sale of any property may, at
6 the option of the bureau, be stayed if the owner thereof or any
7 lien creditor of the owner on or before the date of sale enters
8 into an agreement with the bureau to pay the taxes in
9 instalments, in the manner provided by this act, and the
10 agreement entered into.
11 (g) All notices required by this section OTHER THAN THE <--
12 NEWSPAPER NOTICE AND NOTICE IN THE LEGAL JOURNAL shall contain
13 the following provision which shall be conspicuously placed upon
14 said notices and set in at least 10-point type in a box as
15 follows:
16 WARNING
17 "YOUR PROPERTY IS ABOUT TO BE SOLD WITHOUT YOUR CONSENT
18 FOR DELINQUENT TAXES. YOUR PROPERTY MAY BE SOLD FOR A SMALL
19 FRACTION OF ITS FAIR MARKET VALUE. IF YOU HAVE ANY QUESTIONS
20 AS TO WHAT YOU MUST DO IN ORDER TO SAVE YOUR PROPERTY, PLEASE
21 CALL YOUR ATTORNEY, THE TAX CLAIM BUREAU AT THE FOLLOWING
22 TELEPHONE NUMBER_______, OR THE LEGAL AID SERVICE AT THE
23 FOLLOWING TELEPHONE NUMBER_______."
24 (h) In case the property of any corporation, limited
25 partnership or joint-stock association is advertised for sale,
26 the bureau shall give to the Department of Revenue the notice
27 required by section one thousand four hundred two of the Fiscal
28 Code of the ninth day of April, one thousand nine hundred
29 twenty-nine (Pamphlet Laws 343).
30 (i) [No sale shall be defeated and no title to property sold <--
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1 shall be invalidated because of proof that mail notice as herein
2 required was not received by the owner, provided such notice was
3 given as prescribed by this section.] <--
4 (J) The costs of such advertisement and notices shall be <--
5 taxed as part of the costs of such proceedings and shall be paid
6 by the owner the same as other costs.
7 Section 3. Section 607 of the act is amended by adding a
8 subsection to read:
9 Section 607. Bureau's Return to Court; REDEMPTION Notice; <--
10 Confirmation; Appeal.--* * *
11 (a.1) (1) When the bureau files the return required by
12 subsection (a), the bureau shall also notify the owner of the
13 property by personalized service through the sheriff of the <--
14 county or his designee within thirty (30) days UNITED STATES <--
15 CERTIFIED MAIL, PERSONAL ADDRESSEE ONLY, RETURN RECEIPT
16 REQUESTED, POSTAGE PREPAID, TO EACH OWNER AT HIS LAST KNOWN POST
17 OFFICE ADDRESS AS DEFINED IN SECTION 602(E)(2) WITHIN THIRTY
18 (30) DAYS THEREAFTER that the property was sold and that the
19 owner has (i) sixty (60) days from the date of service MAILING <--
20 of the notice to redeem the property from the effects of the
21 sale by notifying and making payment to the bureau of the amount
22 of the claim, all costs and an additional ten (10) percent
23 penalty on the claim, or (ii) within sixty (60) days from the
24 date of service MAILING of the notice to file objections with <--
25 the court relating to the regularity and procedures followed
26 during the sale. If the owner redeems the property pursuant to
27 this subsection, the bureau shall forthwith return to the
28 purchaser at the sale all moneys paid by such purchaser. The ten <--
29 AND PAY TO SAID PURCHASER THE TEN (10) percent additional <--
30 penalty. shall be forwarded by the bureau to the county <--
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1 treasurer for the use of the county. If personal service cannot
2 be made as required herein, the bureau may petition the court of
3 common pleas to waive the requirement of personal service for
4 good cause shown.
5 (2) All notices required by this subsection shall contain
6 the following provisions and be in the following form set in at
7 least 10-point type in a box as follows:
8 WARNING
9 "YOUR PROPERTY HAS BEEN SOLD AT A TAX SALE ON____________
10 FOR THE COLLECTION FOR DELINQUENT TAXES INCURRED
11 IN______________.
12 YOU HAVE SIXTY (60) DAYS FROM THE DATE OF SERVICE MAILING <--
13 OF THIS NOTICE TO (I) RETAIN YOUR PROPERTY AND CANCEL THE
14 SALE BY NOTIFYING AND MAKING PAYMENT TO THIS BUREAU OF THE
15 AMOUNT OF THE BACK TAXES WITH INTEREST, ALL THE COSTS
16 INCURRED AND AN ADDITIONAL TEN (10) PERCENT PENALTY ON THE
17 BACK TAXES; OR (II) TO QUESTION THE RIGHT OF THE BUREAU TO
18 CONDUCT THE SALE BECAUSE OF A FAILURE ON THE BUREAU'S PART TO
19 COMPLY WITH THE LAW.
20 IF YOU HAVE ANY QUESTIONS PLEASE CALL YOUR ATTORNEY, THIS
21 TAX CLAIM BUREAU AT THE FOLLOWING TELEPHONE NUMBER________,
22 OR THE LEGAL AID SERVICE AT THE FOLLOWING TELEPHONE
23 NUMBER______."
24 (3) If service of the notice cannot be made in this <--
25 Commonwealth, then the notice shall be served on the person
26 named in the notice by the sheriff or his designee, by sending
27 him, by certified mail, return receipt requested, postage
28 prepaid, at least thirty (30) days after the sale day, a true
29 and attested copy thereof, addressed to such person's last known
30 post office address. The sheriff shall attach to his return, the
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1 return receipts, and if the person named in the notice has
2 refused to accept the certified mail or cannot be found at his
3 last known address, shall attach evidence thereof. This shall
4 constitute sufficient service under this subsection.
5 (3) NO SALE SHALL BE DEFEATED AND NO TITLE TO PROPERTY SOLD <--
6 SHALL BE INVALIDATED BECAUSE OF PROOF THAT THE MAIL NOTICE AS
7 HEREIN REQUIRED WAS NOT RECEIVED BY THE OWNER, PROVIDED THAT
8 SUCH NOTICE WAS GIVEN AS PRESCRIBED BY THIS SECTION.
9 * * *
10 Section 4. This act shall take effect in 30 days JANUARY 1, <--
11 1980 and shall apply to all sales conducted AND NOTICES MAILED <--
12 on or after the effective date of this act.
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