By-Pass, Inc. Appeal

Opinion by

Judge Doyle,

This is an appeal from an order of the Lackawanna County Court of Common Pleas which denied a petition to set aside the tax sale of appellant’s premises. The Court of Common Pleas found that appellant had failed to satisfy the requirements necessary to stay the sale pursuant to Section 603 of the Eeal Estate Tax Sale Law, Act of July 7, 1947, P.L. 1368, as amended, 72 P.S. §5860.603. In pertinent part, Section 603 requires that an owner enter into a written agreement with the Tax Claim Bureau, wherein the owner agrees to pay the balance of claims and judgments within one…