Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1404.1. Automatic revival and priority of tax liens

All tax liens required to be filed by the Department of Revenue shall continue and shall retain their priority without the necessity of refiling or revival.  All tax liens shall have priority to and be fully paid before any other obligation, judgment, claim, lien or estate paid and satisfied out of the judicial sale of the real and personal property with which that property may subsequently become charged or for which that property may subsequently become liable, subject, however, to mortgage or other liens existing and duly recorded at the time the tax lien is recorded, except for the cost of sale and the writ upon which the sale is made and real estate taxes imposed or assessed upon that property.