Fuhrman, 451 A.2d at 531–533. Moreover, relying on Fuhrman, our Supreme Court in Krumbine, et al. v. Lebanon County Tax Claim Bureau, et al., 541 Pa. 384, 663 A.2d 158 (1995), reiterated: Absent express statutory authority, however, an unincorporated association is not a legal entity; it has no legal existence separate and apart from that of its individual members.
¶ 17 Under common law an unincorporated association cannot own land unless a statute empowers it to do so. Krumbine v. Lebanon Tax Claim Bureau (Pa. 1995), 663 A.2d 158, 160. Because Montana has no such statute we followed this rule in Winchell. Winchell, 262 Mont. at 335-36, 865 P.2d at 253.
¶ 12 Consistent with the holding in General Dynamics is this Court's holding in Babich v. Karnak, 364 Pa. Super. 558, 565, 528 A.2d 649, 653 (1987), that a division of a corporation is not a separate legal entity capable of being sued. Moreover, in Krumbine v. Lebanon Tax ClaimBureau, 541 Pa. 384, 663 A.2d 158 (1995), our Supreme Court noted that an unincorporated association is not a legal entity and has no legal existence separate and apart from that of its individual members. Id. at 388, 663 A.2d at 160 (citations omitted).
Purchaser also asserts that the Bureau is under no statutory duty to notify trustees or servicing companies because they are not included in the above definition. To the extent Purchaser suggests that a trustee cannot take legal title or ownership to property, we note our Supreme Court's decision in Krumbine v. Lebanon County Tax Claim Bureau, 663 A.2d 158 (Pa. 1995), holding that three individual trustees took ownership under a deed and each was entitled to notice of a tax sale. The court expressly stated in Krumbine that "[f]or purposes of determining to whom certified mail notification is required to be sent, an 'owner' of real estate is defined as, inter alia, the person whose name appears as an owner of record on any deed or instrument of conveyance recorded in the county office designated for recording."
72 P.S. § 5860.602; Krumbine v. Lebanon County Tax Claim Bureau, 541 Pa. 384, 663 A.2d 158, 159–60 (1995); In re Upset Tax Sale Held 11/10/97, 784 A.2d 834, 836 (Pa.Cmwlth.2001). Each of these notices must be given for a tax sale to be valid. Upset Tax Sale Held 11/10/97, 784 A.2d at 836; Perma Coal–Sales, Inc. v. Cambria County Tax Claim Bureau, 162 Pa.Cmwlth. 7, 638 A.2d 329, 330 (1994) (en banc ).
Unincorporated associations have no legal existence distinct from that of their members. See e.g., Krumbine v. Lebanon County Tax Claim Bureau, 663 A.2d 158, 160 (Pa. 1995) ("[A]n unincorporated association is not a legal entity; it has no legal existence separate and apart from that of its individual members.") (citation omitted); Shortlidge v. Gutoski, 484 A.2d 1083, 1085 (N.H. 1984) ("A voluntary association . . . has no legal existence apart from the members who compose it.") (internal citations omitted). Therefore, Sundowner itself has no constitutional rights.
The notice provisions of the statute “must be strictly complied with in order to guard against the deprivation of property without due process of law.” Krumbine v. Lebanon County Tax Claim Bureau, 541 Pa. 384, 663 A.2d 158, 162 (1995) (citation omitted). Section 602 specifically requires the following types of notice.
The notice provisions of the statute "must be strictly complied with in order to guard against the deprivation of property without due process of law." Krumbine v. Lebanon County Tax Claim Bureau, 663 A.2d 158, 162 (Pa. 1995) (citation omitted). Section 602 specifically requires the following types of notice.
¶ 24 Our Supreme Court has made clear that in tax sales involving joint owners of property, each owner must be given notice of the pending sale. Krumbine v. Lebanon County Tax Claim Bureau, 541 Pa. 384, 663 A.2d 158 (1995). In Krumbine, three persons were listed on a deed as trustees of the real estate for an unincorporated association.
Therefore, where a general partnership is the only owner of property listed in a bureau's tax records and the recorded deed, it is the general partnership that is entitled to notice, rather than any individual partners. FS Partners v. York Cnty. Tax Claim Bureau, 132 A.3d 577, 582 (Pa. Cmwlth. 2016); see Krumbine v. Lebanon Cnty. Tax Claim Bureau, 663 A.2d 158, 160 (Pa. 1995) (holding that only the "grantees listed on the conveyance document . . . could have been the 'owner(s)' of the property to whom the Tax Bureau was required to send certified mail notice of the tax sale"). Further, the Uniform Partnership Act provides that notice to any partner in a general partnership concerning partnership affairs operates, absent fraud by a partner, as sufficient notice to the partnership.