Court Opinion

ID: 9693129
Source: CourtListenerOpinion
Date Created: 2023-08-25 16:24:02.95132+00
Date Added: 2024-06-11T18:19:40.649845
License: Public Domain

DISSENTING OPINION BY
Judge SIMPSON.
I respectfully dissent, because the majority opinion is inconsistent with our recent decision in In re Tax Sale of Real Property Situated in Jefferson Township, 828 A.2d 475 (Pa.Cmwlth.2003).
In Jefferson Township, notices of tax sale pending in Somerset County were sent to the property owner in Allegheny County but were returned “unclaimed.” The property owner argued in part she was a public figure in Allegheny County who should have been located by search of the Allegheny County phone book or the internet. In rejecting this argument we stated, “[I]t is clear from the language of Section 607.11 that the Bureau was not required to check any records outside of Somerset County for her correct or alternate address.... ” Id. at 480 (emphasis added). As to the property owner’s argument that in-county records were not checked for an alternate address, we stated, “[N]othing in the record suggests that such a search would have revealed anything other than the address to which the notices were mailed.” Id.
The majority holds that the Carbon County Tax Claim Bureau unreasonably failed to investigate records at the Register of Wills of Philadelphia County, and by this failure the Claimant overcame the presumed validity of the tax sale. This holding is inconsistent with Jefferson Township in two ways. First, the majority requires review of out-of-county records. Second, the Claimant here failed to show that any records at the Register of Wills of Philadelphia County contained a useful address. As in Jefferson Township, Claimant’s burden included showing a failure to investigate and showing materiality of the failure. Without both, Claimant cannot overcome the presumption of validity-
For the foregoing reasons, I would affirm.

. Section 607.1 of the Real Estate Tax Sale Law, Act of July 7, 1947, P.L. 1368, as amended, 72 P.S. § 5860.607a.