Pennsylvania Statutes Title 32 P.S. Forests, Waters and State Parks § 171. Unredeemed lands as county or state forests

Whenever any seated or unseated lands are sold at a county treasurer's sale to the county commissioners and said lands are not redeemed within a period of two years as provided by law, the county commissioners may, if the Department of Forests and Waters  1 or Board of Game Commissioners within one year do not record with the county commissioners a desire to acquire such lands for State forests or State game lands, retain such lands as county forests, or, under the provisions of this act, convey such lands to the State as State forests. Such lands shall, however, not be deemed to be held and retained as county forests nor for transfer to the State as State forests until the board of county commissioners shall first duly adopt a resolution for such purposes and spread the same upon its minutes.