Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5568e. Parties entitled to benefits of act;  when taxes delinquent

The benefits of this act shall extend to and accrue to any successful bidder or purchaser at sheriff's or other judicial sale, grantee, transferee, mortgagee, or other party in interest in the parcel or parcels of real estate against which the above mentioned taxes have been assessed and levied.

For the purposes of this act, a tax shall be deemed to become delinquent on the date when a penalty attaches to the tax.