Court Opinion

ID: 9784800
Source: CourtListenerOpinion
Date Created: 2023-08-30 20:54:15.721472+00
Date Added: 2024-06-11T07:35:59.532148
License: Public Domain

*369DISSENTING OPINION BY
Judge McGINLEY.
I respectfully dissent to the majority’s conclusion to remand the present matter “for a hearing to order the Tax Bureau to itemize costs that were charged, whether such cost were permitted under the Law and in the event any costs paid by Appellant are not identified by the Tax Bureau as properly chargeable, to order a refund of the same.” Opinion at 368.
The majority astutely has recounted the procedural history as noted by the trial court:
The Appellant ... has made repeated requests to the ... Tax Claim Bureau and has received on each occasion an accounting of the unpaid taxes, interest and costs as evidenced by the Court Order of July 15, 2001/.. (emphasis added).
On July 15, 2004, Ms. Holler [Appellant] was advised that the delinquent taxes on the subject property totaled $4,612.00 including interest and costs. Ms. Holler [Appellant] agreed not only to the $4,612.00 total but also agreed to pay the sum of $54.5.00 per quarter. The property was taken off the July 19, 2004 Tax Upset Sale List, (emphasis added).
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On November 30, 2007, Ms. Holler [Appellant] presented an identical Motion to Vacate the Court Order of July 15, 2004, and once again she was provided with an accounting of delinquent taxes totaling $10,305.71. Based on past experience, the Court had Ms. Holler [Appellant] acknowledge the total amount of delinquent taxes by her signature, (emphasis added).
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It should be apparent that each time the property was placed on the Tax Upset Or Judicial Sale List over the course of seven (7) years, Ms. Holler [Appellant] acknowledged the amount of delinquent tax, interest and costs due and never raised any issue concerning the amount provided by the ... Tax Claim Bureau. (emphasis added).
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On December 4, 2008, the [Appellant] ... presented again in Motion Court ... on ‘Emergency Verified Motion to Enforce this Court’s November 30, 2007 Order to Vacate Improperly Scheduled Judicial Sale for December 8, 2008’. The Motion was denied by this Court because the same issue had been presented to this Court in 2004 and 2007. It represented the same attempt to reduce the delinquent taxes to the amount of $10,305.71 as of November 30, 2007.
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Regardless ... on December 8, 2008, prior to the Judicial Sale scheduled at 10:00 A.M., Ms. Holler [Appellant] paid $12,893.65 to the ... Tax Claim Bureau. Obviously, the subject property was removed from the Judicial Sale List and the issue was resolved, (emphasis added).
Opinion of the Trial Court, March 12, 2009, at 1-4; Reproduced Record at 198a-201a.
I believe that because Appellant paid the taxes owed prior to the judicial sale, any challenge concerning a lack of a detailed itemization of the costs due is moot. I would affirm in the order of the trial court across the board.