STATON, Judge.
Louis and Mary Kiskowski (the "Kiskowskis") appeal the judgment of the Elkhart Superior Court, No. 2, which set aside the tax deed issued to them by the order of the St. Joseph Circuit Court. The Kiskowskis raise two issues for our review, and on cross-appeal, O'Hara raises one issue for our review. We conclude two issues are dispositive and restate them as follows:
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