Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3406-409. Lien of taxes

All taxes imposed by this act, together with all penalties and interest, shall be considered a public account, after being assessed in the manner provided in this act, and as such shall be a lien upon all real estate within the Commonwealth of any taxpayer, resident or non-resident, but only after the same has been entered and docketed of record by the prothonotary of the county where such real estate is situated, as hereinafter provided.

The department may at any time transmit to the prothonotaries of the respective counties certified copies of all liens for taxes imposed by this act and penalties and interest.  It shall be the duty of each prothonotary receiving such lien to enter and docket the same of record in his office, which lien shall be indexed as judgments are now indexed.  All such liens shall have priority to and be fully paid and satisfied out of the judicial sale of said real estate before any other obligation, judgment, claim, lien or estate with which said real estate may subsequently become charged or for which it may subsequently become liable, subject, however, to mortgage or other liens existing and duly recorded at the time such tax lien is recorded, save and except the costs of sale and of the writ upon which it is made and real estate taxes imposed or assessed upon said property.  The lien of said taxes, interest and penalties shall continue for five years from the date of entry and may be revived and continued in the manner now or hereafter provided for renewal of judgments;  and it shall be lawful for a writ of scire facias to issue and be prosecuted to judgment in the manner in which such written writs are ordinarily employed.

Any wilful failure of any prothonotary to carry out any duty imposed upon him by this section shall be a misdemeanor and, upon conviction, he shall be sentenced to pay a fine not exceeding one thousand dollars ($1,000) and costs of prosecution, or to undergo imprisonment not exceeding one year, or both, in the discretion of the court.