Bechdle v. Lingle

Citations

• 66 Pa. 38
• 1870 Pa. LEXIS 272

Syllabus

<p>1. Unseated land returned as seated cannot be charged to the unseated list without notice to the owner when practicable.</p> <p>2. Unseated land had been on the seated list for many years, but had been on no list for three years, including 1861. On the triennial assessment of 1862 it was returned as unseated, and sold in 1864 for taxes of 1862 and 1863. This, under the circumstances, was an original assessment and not a case for notice to the owner.</p> <p>3. The assessment of unseated land on the seated list does not change its character so as to render it incapable of sale for taxes.</p> <p>4. An owner claiming a right to be notified that his land is on the unseated list, must have reason to expect that it was on the seated list.</p> <p>5. An owner who has paid no taxes at all on his land for three years is not entitled to notice of its change to the unseated list.</p>