Court Opinion

ID: 9727687
Source: CourtListenerOpinion
Date Created: 2023-08-26 13:47:50.73542+00
Date Added: 2024-06-11T18:25:41.472193
License: Public Domain

DISSENTING OPINION BY
Judge LEADBETTER.
The statutory provision relied upon by the majority mandates that reasonable efforts, including several specific inquiries, be made to locate the record owner of real estate, not to determine the identity and whereabouts of beneficial owners. It is my understanding that by the time of the tax sale the record owner had died and his estate was no longer active.1 I would not enforce the statute in such a hyper-techni-eal way as to invalidate the sale because of the Bureau’s incomplete efforts to locate entities which had no viable existence.
Accordingly, I respectfully dissent.

. It is not clear whether the estate had been formally closed, but the executor had died and no one succeeded him.