Pennsylvania Statutes Title 16 P.S. Counties § 3109.1. Collection of tax and municipal claims by suit; limitations

(a) In addition to the remedies provided by law for the collection of tax and municipal claims, the county may proceed for the recovery and collection of any tax or municipal claim against any owner or owners of the property owing such tax or municipal claim by a civil action or other appropriate remedy. To each judgment obtained for such taxes or municipal claim, there shall be added a penalty of ten per cent, interest at the prevailing legal rate and costs of suit. Upon judgment, execution may be issued without any stay or benefit of any exemption law.

(b) The right of the county to collect unpaid taxes or municipal claims under the provisions of this section shall not be affected by the fact that such tax or municipal claims have or have not been entered as liens in the office of the prothonotary.

(c) A civil action brought to recover unpaid taxes or municipal claims shall be commenced within twenty years after the tax is due or after the completion of the improvement from which said claim arises.

(d) The remedy granted under this section shall be applied retroactively.