Wheatcroft v. Schmid

Opinion by

Judge Blatt,

This case involves an Upset Price Tax Sale of land, owned by John W. and Jean G. Schmid (Schmids) as tenants by the entireties, to R. Wheatcroft (Wheat-croft). The real estate taxes on this land for 1967, 1968, 1969 and 1970 were unpaid although notice of each such delinquency was sent by certified mail to the Schmids in each year concerned by the Tax Claim Bureau of Montgomery County (Bureau). Each such notice consisted of a single piece of mail addressed to both of the Schmids and all of the return receipts therefor were signed by Jean G. Schmid.

Because the taxes…