Eathorne v. Westmoreland County Tax Claim Bureau

In Eathorne v. Westmoreland County Tax Claim Bureau, (Westmoreland County, No. 6607 of 2001, filed December 30, 2002), affirmed in part and reversed in part, 845 A.2d 912 (Pa. Cmwlth. 2004), the common pleas court held a tax claim bureau's failure to provide personal service to an owner occupant, absent an order waiving that requirement, divests a tax claim bureau of authority to sell the owner's property. The purchaser appealed to our court, and the property owner argued that the trial court correctly invalidated the tax sale based on a lack of proper notice. Alternatively, the owner argued that the sale was invalid because the bureau failed to give her adequate notice that an agreement to stay the tax sale was null and void. The Court addressed only the latter argument and affirmed on that basis.