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FS Partners is a general partnership whose partners are Jerry Stahlman, a professional engineer, and Fitz & Smith, Inc., a corporation in the business of excavating and paving. Timothy Smith signed the partnership agreement on Fitz & Smith's behalf and deals with FS matters on Fitz & Smith's behalf. Stahlman handles the payment of FS's bills, including its tax bills, and its designated partner on FS's federal tax return. FS was formed to buy and develop twenty acres of unoccupied, wooded land in York County, Pennsylvania. The deed to the property lists the owner as "FS Partners, a general partnership." When the taxes on the real estate were not paid, the York County Tax Claim Bureau published notice that the property would be sold at a tax sale. The bureau also mailed a notice to FS's address of record and posted a notice on the land.
Is this sufficient notice of the tax sale? Discuss.
[FS Partners v. York County Tax Claim Bureau, 132 A.3d 577 (Pa. 2016)] (See Partnerships.)
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