Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 27401. Statutes Title in city

If a property has not been redeemed and has not been purchased by a third party at the treasurer's sale for the upset price or more, the city, at its option, may take title to the property as agent for taxing bodies having claims against the property.  The interests of taxing bodies shall be fixed and determined as of the time of the filing of the report with the court.  The interest of taxing bodies shall remain fixed without the necessity of filing or reviving liens or otherwise preserving taxes or claims.