Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 16082. Controller auditing claims may ascertain if claimant owes taxes

The city controller of any city of the first class, in auditing the claim or account of any person against such city, shall have power in his discretion to inquire of the receiver of taxes of the city whether such person is indebted to the city for or on account of any delinquent taxes.  In any case where it shall be found that such person is so indebted to the city, the controller shall have power to withhold his approval to the payment of such claim or account, in whole or in part, until such person shall have entered into an agreement with the controller, as hereinafter provided.