HomeMy WebLinkAbout08-1561PA DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
LIEN SECTION
PO BOX 280948
HARRISB/U~RG, PA 17128-0948
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FEB 22 2008
COURT OF COMMON PLEAS OF CUMBERLAND
REV-159 CM AFP (07-95)
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COUNTY, PENNSYLVANIA
DONNA L RHOADS
1812 CARLISLE ROAD
NAME AND ADDRESS : CAMP H I L L
ro THE PROTHONOTARY of SAID COURTS CERTIFIED COPY OF LIEN
Pursuant to Cho lwa of too Coaaonyoalt~ of Ponnaylvan3a,
th.r. Ss noroy3th transaittod a C.rt3f3.d ce,y a+ . L3.n 1 6 9- 4 4- 4 2 6 6
to 00 onto rod of rocord Sn your County.
PA 17011
DATE OF
CLASS OF TAX PERIOD ASSESSNEN7 IDENTIFYING
TAX
TOTAL
TAX COR DUE DATE) DETERMINATION NUMBER
OR SETTLEMENT
I 2 3 4 5 6
P.I.T. 01-01-06 TO OCT 19 2007 R61108 468.00 545.40
12-31-06
TorALS
MAY 22 2008 $468.00 $545.40
INTEREST COMPUTATION DATE
FILING FEE(S)
$19.00
ADDITIONAL INTEREST
- The undersigned, the Secretary of Revenue Ior his authorized delegate) of the Coaaonwealth
of Pennsylvania, cartif ies this to be a true end correct copy of s lien against the above-
naaed taxpayer for unpaid tax, interest. additions or penalties thereon due fro^ such tax- SETTLEMENT TOTAL
payer and which, after deaand for payaent thereof, reasins unpaid. The saount of such an- $ 5 6 4 . 4 0
pale LaX, 1nLera3L, aga1C1a11S or penalLl9a is a 11en In raver or env anwnaaan „r rv,n,aysrw,.aw
upon the texpay 's property, real, Dersonal, or both. ss the ease aay be.
r
• MAR 0 7 X008
SECRETARY OF REVENUE DATE
cgR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE
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IN THE COMMONWEALTH COURT OF PENNSYLVANIA
In Re: Return and Report of an
Upset Tax Sale held by the
Cumberland County Tax Claim
Bureau on September 20, 2Q07
No. 1561 C.D. 2008
Submitted: June 26, 2009
Appeal of: Gregg R. Carigran
BEFORE: HONORABLE BONNIE BRIGANCE LEADBETTER, President Judge
HONORABLFJ ROBERT SIMPSON, Judge
HONORABLE ROCHELLE S. FRIEDMAN, Senior Judge
OPIl~1ION NOT REPORTED
MEMORANDUM OPINI0~1
BY SENIOR JUDGE FRIEDMAN FILED: August 25, 2009
Gregg R. Carignan (Carignan) appeals pro se from the July 15, 2008,
order of the Court of Common Pleas of Cumberland County (trial court), which
dismissed Carignan's exceptions to the September 20, 2007, tax sale of the property
located at the rear of 6495 Carlisle Pike (Property) in Silver Spring Township
(Township). We affirm.
On August 1, '1980, Carignan entered into a written agreement (Lease)
with Guy J. DePasquale and Jean M. DePasquale (DePasquales) to lease the Property
for $306.30 per month from August 1, 1980, to July 31, 1997, with an option to
purchase the Property for $30,000.00. The purchase price was payable at $306.30 per
month, i.e., the amount of ithe rent, over the seventeen-year period of the Lease. If
Carignan failed to exercise his option to purchase the Property, Carignan was to
surrender the Property at the expiration of the Lease term and remove all of his
personal property. (R.R. at 182, 188; Lease at ¶¶2-3, 17-18.)
Carignan claims that he exercised the option and purchased the Property,
but he admits that the deed was never transferred to him. (R.R. at 135-36.) Carignan
also claims that he cannot produce the sale agreement because it was stolen when
vandals ransacked the Property in March of 2008. (R.R. at 138.) Nevertheless, it is
clear that Carignan did not surrender the Property to the DePasquales at the
expiration of the Lease term and that he still keeps his possessions there. However,
because Carignan's work requires that he travel extensively, he receives his mail at
his parents' house at 3507 Margo Road in Camp Hill. (R.R. at 133, 137, 160-61,
166.)
Under the Lease, Carignan was to pay the real estate taxes assessed
against the Property. (R.R. at 182-83.) Each year, the Tax Claim Bureau (Bureau)
sent tax bills to Mr. DePasquale, the title owner. (R.R. at 73.) Before his death in
1994, Mr. DePasquale would notify Carignan of the amount Carignan owed. (R.R. at
136-37, 153.) After Mr. DePasquale's death, Carignan would not know the amount
of taxes he owed until he received notice of a tax sale. (R.R. at 146.) At that time,
Carignan would pay the taxes just prior to the tax sale or declare bankruptcy to force
a stay of the tax sale. As a result of this history, the Bureau became aware of the
Lease and Carignan's interest in the Property. (R.R. at 68-70.)
2
When Carignam received notice of the assessment of the Property for the
2005 tax year, he filed an assessment appeal.l However, Carignan was unable to
appear at the hearing because of car trouble, and the Board of Assessment Appeals
(Board) issued an order declaring that Carignan had abandoned the appeal. Carignan
appealed the Board's order, and the appeal is still pending disposition. (R.R. at 110-
11, 118, 228.)
In February 2p06, the Bureau sent a notice to Mr. DePasquale, stating
that the Bureau may sell the Property if he did not pay the 2005 property taxes. Mrs.
DePasquale received and signed for the notice. (R.R: at 196.) The Bureau did not
send a similar notice to Cargnan.
On July 9, 20x7, the Bureau sent notice of the September 20, 2007, tax
sale to Mrs. DePasquale, to'~ Karen Carignan, who was once married to Carignan, and
to Carignan. (R.R. at 136,'198-202.) The Bureau sent the notices via certified mail,
restricted delivery, return receipt requested. (R.R. at 198, 201-02.) Mrs. DePasquale
received and signed for her notice, but the notice to Carignan's ex-wife was refused.
(R.R. at 198-99.) The United States Postal Service attempted to deliver the notice to
Carignan at 3507 Magaro load, not 3507 Margo Road, on three occasions without
success. (R.R. at 200-01.)
1 Although it is not cle 'from the record, it appears that the assessment notice was sent to
Mr. DePasquale, in care of Carman. (R.R. at 111.)
3
On September 4, 2007, the Bureau sent notice of the tax sale via regular
mail to the same three individuals. The Bureau once again sent its notice to Carignan
at 3507 Magaro Road, but the notice was delivered to 3507 Margo Road. (R.R. at 76,
133-34, 218.) The Bureau also published notice of the tax sale in the newspapers and
posted notice near the Property.
At the tax sale, the Property was sold to Dobson Family Partnership
(Purchaser). The Bureau sent post-sale notice to Mr. DePasquale, in care of Mrs.
DePasquale, to Carignan's ex-wife and to Carignan. The Bureau sent its post-sale
notice to Carignan via a post office box in Mechanicsburg, but, on September 25, the
notice was returned to the Bureau. (R.R. at 221-22.) The next day, Carignan
returned from a work trip and discovered the September 4, 2007, tax sale notice at his
parents' house. (R.R. at 80, 134.) Carignan phoned the Bureau and was told that the
Property had been sold; the Bureau verified Carignan's correct mailing address and
re-mailed the post-sale notice to Carignan at that address. (R.R. at 79-80.)
Carignan filed exceptions with the trial court, arguing, inter alia, that he
did not receive timely notice of the tax sale and that the tax sale should have been
stayed pending disposition of Carignan's tax assessment appeal. After a hearing, the
trial court concluded that: (1) although Carignan was in possession of the Property
prior to the tax sale and was the apparent and/or reputed owner of the Property,
Carignan was not entitled to notice of the tax sale because he was not an "owner" as
defined in section 102 of the Real Estate Tax Sale Law (Law);2 (2) even if Carignan
2 Act of July 7, 1947, P.L. 1368, as amended, 72 P.S. §5860.102. Section 102 of the Law
defines "owner," in pertinent part, as follows:
(Footnote continued on neact page...)
4
had been entitled to notice bf the tax sale, he received proper notice; and (3) there is
no authority to support staying a tax sale pending disposition of an assessment appeal.
Thus, the trial court dismissed Carignan's exceptions. Carignan now appeals to this
COUrt.3
Carignan first' argues that the trial court erred in concluding that
Carignan was not entitled to notice of the tax sale. While we agree that, to meet due
process requirements,4 the' Bureau was required to make a reasonable effort to
(continued...)
the person in whose name the property is last registered, if registered
according to lawy or, if not registered according to law, the person
whose name lash appears as an owner of record on any deed or
instrument of conjweyance recorded in the county office designated for
recording and in X11 other cases means any person in open, peaceable
and notorious po 'session of the property, as appazent owner or owners
thereof, or the re~uted owner or owners thereof, in the neighborhood
of such property....
72 P.S. §5860.102. Because Mic. DePasquale's name appears on a recorded deed as owner of the
Property, the trial court concluded that, although Cazignan was in possession of the Property, he
was not an "owner" under sectio~h 102 of the Law.
s Our scope of review is (limited to determining whether the trial court abused its discretion,
rendered a decision lacking suplborting evidence or erred as a matter of law. Stanford-Gale v. Tax
Claim Bureau, 816 A.2d 1214 (l~,a. Cmwlth.), appeal denied, 573 Pa. 718, 828 A.2d 351 (2003).
4 Iri Geier v. Tax Claim ~ureau, 527 Pa. 41, 46, 588 A.2d 480, 483 (1991) (quoting Tracy v.
County of Chester, Tax Claim ~'ureau, 507 Pa. 288, 297, 489 A.2d 1334, 1339 (1988)) (emphasis
added), our supreme court stated:
Somehow, over ~ e yeazs, taxing authorities have lost sight of the fact
that it is a mo ~ entous event under the United States and the
Pennsylvania Co ' stitutions when a government subjects a citizen's
(Footnote continued on ne t page...)
5
discover the identity and address of any person, such as Carignan, whose interests
were likely to be affected by the tax sale, Wells Fargo Bank of Minnesota, NA v. Tax
Claim Bureau, 817 A.2d 1196 (Pa. Cmwlth. 2003), we point out that the Bureau gave
Carignan notice of the tax sales However, because Carignan was out of town at the
time, he did not see the notice until the tax sale had occurred.
Carignan further contends that due process required the Bureau to give
him actual prior notice of the tax sale. However, in Geier v. Tax Claim Bureau, 527
Pa. 41, 588 A.2d 480 (1991), our supreme court stated that due process requires that
an owner receive actual prior notice of a tax sale, if reasonably possible. Here,
Carignan testified that he works at "steam shows" and that this work requires that he
travel to various locations, "sort of like a circus." (R.R. at 133.) Carignan later
stated, "I live on the road." (R.R. at 166.) Under such circumstances, we must
conclude that the Bureau did all that was reasonably possible to give Carignan actual
prior notice of the tax sale.6
(continued...)
property to forfeiture for the non-payment of taxes.... The collection
of taxes ... may not be implemented without due process of law that
is guaranteed in the Commonwealth and federal constitutions; and this
due process ... requires at a minimum tha[t] an owner of land be
actually notified, if reasonably possible, before his land is forfeited
by the state.
s Indeed, even if Carignan only leased the Property, he was entitled to notice of the tax sale
because the Bureau was aware of his interest in the property as a lessee. Miller v. Clinton County
Tax Claim Bureau, 909 A.2d 461 (Pa. Cmwlth. 2006).
6 We point out that, in describing his life on the road, Carignan did not mention any way that
the Bureau could have notified him regarding the tax sale. In his reply brief, Carignan asserts that
the Bureau could have notified him by phone, using the telephone number associated with his
(Footnote continued on nett page...)
6
Finally, Carig#~an argues that the Bureau should have stayed the tax sale
pending disposition of his 'lassessment appeal. However, the filing of an assessment
appeal does not prevent the collection of taxes based on the challenged assessment.
Section 704(e) of The Fou~th to Eighth Class County Assessment Law, Act of May
21, 1943, P.L. 571, as amended, 72 P.S. §5453.704(e) (stating that the appeal of an
assessment does not present the collection of taxes based on the assessment
complained of, but if the assessment is reduced, the excess paid shall be returned).
Accordingly, ~e affirm.'
OCHELLE S. F MAN, Senior Judge
(continued...)
assessment appeal. (Reply brief' at 3.) However, if Carignan had access to a telephone while living
on the road, Carignan could hav~ called his parents periodically to inquire about his mail.
~ Although Carignan raises additional issues in the Statement of Questions Involved portion
of his brief, Cazignan does not discuss these issues in the Argument portion of the brief. Thus, the
additional issues aze waived. S e Pa. R.A.P. 2119(a) (stating that the Argument portion of a brief
shall discuss each question to a argued); see also Rapid Pallet v. Unemployment Compensation
Board of Review, 707 A.2d 4 6 (Pa. Cmwlth. 1998) (stating that an azgument not properly
developed in a brief is deemed ' aived).
7
IN THE COMMONWEALTH COURT OF PENNSYLVANIA
In Re: Return and Report of an
Upset Tax Sale held by the
Cumberland County Tax Claim
Bureau on September 20, 2007
No. 1561 C.D. 2008
Appeal of: Gregg R. Carignan
ORDER
AND NOW, this 2 5th day of August , 2009, the order
of the Court of Common Pleas of Cumberland County, dated July 15, 2008, is hereby
affirmed.
ROCHELLE S. FRIEDMAN, Senior Judge
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BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA
PO BOX 280948 DEPARTMENT OF REVENUE
HARRISBURG PA 17128-0948 a b
AUTHORITYTO SATISFY REV-300 CM OOCEXEC(05-11)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA.
Docket No. 081561CV
Date Filed MAR 10 2008
DONNA L RHOADS Class of Tax ANNUAL
1812 CARLISLE ROAD Account No. 169-44-4266
CAMP HILL PA 17011-5909
TO THE PROTHONOTARY OF SAID COURT:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above
action, acknowledges that the above captioned lien/judgment note should be removed
from the court records.
You, the Prothonotary of said Court, upon receipt by you of your costs of
satisfaction are hereby authorized and empowered, in the name and stead of the
Plaintiff, to enter full satisfaction upon the record as fully and effectually, to
all intents and purposes, as we could were we present in person to do so. For doing
so, this shall be your sufficient warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of
Revenue, Commonwealth of Pennsylvania, this 22nd day of May, 2013.
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Daniel
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Secretary of Re venue
MARY H IRI FR
Director, Bureau of Compliance
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
081561CV
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
DONNA L RHOADS
8
AUTHORITY TO SATISFY