Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5860.405. Return of possession

Any owner of the property may redeem it from the sequestrator and be again entitled to possession thereof upon payment of the amount of taxes then owing upon the property after the payment of commissions, costs and expenses of the sequestration proceedings. Upon payment of all taxes and costs or the satisfaction of the taxes and costs by collection of rentals, the sequestrator shall transfer possession of the property to the owner, subject to any existing lease given by the sequestrator, which lease shall be assigned to the owner. The sequestrator shall in such cases enter satisfaction on the record of the tax claim.

In any case where it appears to the sequestrator that property taken into possession does not yield any revenue or not sufficient revenue to continue in possession thereof, he may, with the consent of the court, return possession of the property to the owner subject to any existing lease given by the sequestrator, and thereafter such property shall be sold at the next sale held at least ninety (90) days after such return of possession in the manner provided by this act.