Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 27306. Excess over upset price

If the amount paid for the property by the purchaser is greater than the total of claims and costs which gave rise to the sale of the property, after the order of confirmation has been entered by the court, the excess shall be held for the person who owned the property just prior to the treasurer's sale, that person's heirs, assigns or other legal representatives or lien holders of record at the time of the treasurer's sale.  If a properly qualified party fails to make a written and verified demand to the treasurer within two years from the date of the sale, the treasurer shall cause the excess to be placed in the agency fund established under section 403(b). 1