Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5860.310. Property included in claims

The property described in tax claims shall include the whole property against which the tax was levied.  In all cases where a tax is levied on separate and distinct properties as one estate, the taxing district shall, upon request before a claim therefor is entered in the claim docket, apportion the same rateably upon the separate and distinct properties.  The bureau to which any such tax has been returned, on proof that the properties were separate and distinct at the time the tax was levied, shall apportion the charge against such properties.  When apportioned they shall be treated and considered in all respects as if separate and distinct claims had been entered.  Payment and satisfaction of any one portion may be made without prejudice to the claim as against the rest.