Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 16038. When description of real estate shall be filed

In all cases where the taxes remain unpaid for the period of one year, after the same shall have become delinquent, it shall be the duty of the said receiver of taxes, to procure forthwith an accurate description of the real estate, upon which said taxes have been assessed;  the cost thereof to be charged against said owners, not to exceed, in any case, one dollar, and to file liens, keep the same revived, and proceed to collect the same from time to time.  In the event of any judicial sale, other than upon a lien for said taxes, said taxes, charges and levies shall be discharged only to the extent to which they shall be paid, by said sale.