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

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, Lu-zerne County owned by Brennan and Daniel McDevitt (McDevitt)2 (collectively, Ap-pellees).

On February 21, 2012, Appellees petitioned for reconsideration of the common pleas court’s order dated February 8, 2012, which denied their objections/exceptions3 and alleged:

*10911. The letter from Charles R. Pedri, Esquire dated November 9, 2011 to…