In re Sale by Lawrence County Tax Claim Bureau of 10.85 Acres of Land Situate in Wayne Township

Opinion by

Judge Wilkinson, Jr.,

This is an appeal by Charles J. Kraus and Elaine Kraus, his wife (appellants) challenging the validity of a tax sale conducted pursuant to the provisions of the Real Estate Tax Sale Law (Law), Act of July 7, 1947, P.L. 1368, as amended, 72 P.S. §5860.101 et seq. For the reasons which follow we must dismiss the instant appeal.

For purposes of the present appeal, the relevant facts are undisputed and can briefly be summarized. The tax sale land in question consists of 10.85 acres *535located in Wayne Township, Lawrence County. The Borough of Ellwood City (Borough)…