Pennsylvania Statutes Title 16 P.S. Counties § 3108.1. Collection of tax on real property from rent paid to owner

(a) Where the owner of any residential or commercial real property which is subject to a claim pursuant to the act of May 16, 1923 (P.L. 207, No. 153),  1 referred to as the Municipal Claim and Tax Lien Law, derives any rental income from that property, the county treasurer shall notify the property owner in writing of his duty to remit that rental income to the office of the county treasurer. The rent so remitted is to be applied to the amount of tax owed, along with any interest or penalties due, until the claim is paid in full.

(b) The notice of the county treasurer shall include the amount of the claim on the property, including interest and penalties, and the date or dates the rental income is to be remitted. If after fifteen days of the date or dates specified in the notice the property owner fails to remit the rental income the county may immediately begin the judicial sale process provided for in the Municipal Claim and Tax Lien Law.