Krumbine v. Lebanon County Tax Claim Bureau

OPINION OF THE COURT

CASTILLE, Justice.

This case presents the issue of whether the Real Estate Tax Sale Law (the “Tax Sale Law”), 72 P.S. § 5860.101 et seq., requires individual notification of a pending tax sale of real estate to each of the three persons listed on the deed to the real estate, each of whom are the trustees of the real estate for an unincorporated association. For the reasons set forth below, we find that the Tax Sale Law does require separate notification under such circumstances. Since appellant, the Lebanon County Tax Claim Bureau, failed to give individual notification to…