In Re Walter G. Sienkiewicz, Debtor. Walter G. Sienkiewicz v. Chris Palzer Kathy Palzer, Pierce County, Washington Wayne N. Seminoff Jane Doe Seminoff

We are asked to decide the validity of a pre-petition tax foreclosure sale of real property under Washington state law in this suit to quiet title in bankruptcy court.

I

Walter Sienkiewicz, a debtor in bankruptcy, made his living as a real estate developer. He and his partner, Judith Wahl, owned a development known as the “West-more Division.” Under a 1981 partnership dissolution agreement, Wahl conveyed her interest in this development to Sienkiewicz. As the result of a scrivenor’s error, however, lot 93 of the subdivision was omitted from the description of property conveyed from Wahl to Sienkiewicz and the record title remained in both of their names.

On June 22, 1983, Pierce County, Washington (the “County”) commenced tax foreclosure proceedings on lot 93. Although the County attempted to mail notice of the foreclosure proceedings to both Wahl and Sienkiewicz, the notices were never received. Wahl was eventually notified of the foreclosure proceedings by publication. Sienkiewicz, however, never received notice sufficient to satisfy state law.

On October 7, 1983, a Washington state superior court entered judgment foreclosing the County’s tax lien. On October 21, 1983, the…