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IN RE CONSOLIDATED RETURN OF REAL ESTATE

No. 816 C.D. 2012

74 A.3d 1089 (2013)

In Re: CONSOLIDATED RETURN OF REAL ESTATE TAX SALE CONDUCTED ON NOVEMBER 10, 2011 BY the TAX CLAIM BUREAU OF the COUNTY OF LUZERNE UNDER PROVISIONS OF the ACT OF JULY 7, 1947, P.L. 1368 SECTION 607 Appeal of: Mid-Atlantic Acquisitions, Inc.

Commonwealth Court of Pennsylvania.

Decided July 9, 2013.

Publication Ordered September 12, 2013.

Attorney(s) appearing for the Case

Richard C. Frank , Jim Thorpe, for appellant.

Samuel A. Falcone, Jr. , Wilkes-Barre, for appellee Luzerne County Tax Claim Bureau.

Charles R. Pedri , Hazleton, for appellees Rosemarie Brennan and Daniel McDevitt.

BEFORE: McGINLEY, Judge, McCULLOUGH, Judge, and FRIEDMAN, Senior Judge.

OPINION BY Judge McGINLEY.

Mid-Atlantic Acquisitions, Inc. (Mid-Atlantic/Appellant)1 appeals from the order of the Court of Common Pleas of Luzerne County (common pleas court) that set aside the tax sale of property (Property) situated in the Township of Foster, Luzerne County owned by Brennan and Daniel McDevitt (McDevitt)2 (collectively, Appellees).

On February 21, 2012, Appellees petitioned for reconsideration...

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