Weaver v. Meadville Lumber Manufacturing Co.

Citations

• 61 Pa. Super. 167
• 1915 Pa. Super. LEXIS 287

Syllabus

<p>Tax sale — Seated and unseated land — Invalid sale — Demand for payment — Act of June 8, 1885, P. L. 71.</p> <p>Where in 1900 land was properly assessed as seated land, hut improperly returned as unseated land, placed on the unseated land tax return with a return that there was not sufficient personal property upon the premises wherewith to pay the tax, but nothing of record to show that a demand had been made on the owner to pay which was refused, and the land was subsequently sold as unseated land, and the treasurer’s deed so recited it, the sale was an invalid one.</p> <p>Under the Act of June 3, 1885, P. L. 71, it is absolutely necessary to a valid tax sale and the divesting of the owner’s title, that it must appear from the record that there was no personal property on the premises wherewith to pay the tax, and that a demand had been made on the owner to pay which was refused, and if is also necessary that if the property was assessed as seated, it must be sold as such.</p>