Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 7235. Order and decree for set-off;  costs

If, upon hearing, the court is satisfied that service of the rule has been made upon the parties interested, and that the facts stated in the petition are true, it shall order and decree that the amount of delinquent taxes, municipal claims and judgments owing to the said political subdivision by the said person having a claim or account against such political subdivision, shall be set-off against such claim or account and against the proceeds of any judgment secured thereon.  The court shall in its order determine by whom the costs of the proceedings shall be paid.