Harville v. County of Erie

The sole issue presented is whether the County Attorney properly served petitioner with a notice of tax foreclosure. The Erie County Tax Act (art XI, § 11-13.0) requires "such notice to be mailed to the last known address of each owner of property affected thereby.” The County Attorney sent the notice by certified mail, return receipt requested on January 8 and 13, 1988. On January 23rd the return receipt was returned to the county as undelivered and unclaimed. Petitioner did not discover that the property was sold at a tax foreclosure sale until after the sale occurred. Petitioner commenced…