Little Appeal

SPICER, P.J.,

We have before us for disposition exceptions and objections filed to two sales conducted by the Adams County Tax Claim Bureau for delinquent taxes. The exceptants are Paul D. Little and Emma J. Little who were the owners of an improved residential property. They were classified as an owner occupant under the act, infra, section 102. Phillip Sheely and Norma Sheely were the owners of unimproved real estate.

*20We will refer to the parties by their last names hereafter and the Adams County Tax Claim Bureau as the bureau. The cases involve notice requirements under the Real Estate Tax…