D. Sampson and L. Sampson, jointly and individually v. TCB of Chester County and CJD Group, LLC

OPINION BY

PRESIDENT JUDGE LEAVITT

David and Linda Sampson (Taxpayers) appeal an order of the Court of Common Pleas of Chester County (trial court) that denied their petition to set aside the December 9, 2013, upset tax sale of their property to CJD Group, LLC, Taxpayers assert that the upset sale was invalid because it did not conform to the requirements of the Real Estate' Tax Sale Law (Tax Sale Law). 1 Specifically, they assert that the Chester County Tax Claim Bureau (Tax Claim Bureau) did not offer an installment agreement that complied with Section 603 of the Tax Sale Law, 72 P.S. §…