Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5860.641. Limitation on trusteeship

(a) A county or bureau shall hold property subject to sale under this act only as trustee for the purpose of exercising only such control over the property as may be necessary or implied in order to convey the property or otherwise further the purposes of this act.

(b) A county or bureau shall not have any civil or criminal liability or have any obligation for maintenance or for nuisance remediation of a tax-delinquent property, regardless of whether the property has been exposed to an upset sale or other sale under this act, unless the county or bureau purchases the property as provided in section 612.1.  A trusteeship under this act shall not be considered the care, custody or control of real property under 42 Pa.C.S. § 8542(b)(3) (relating to exceptions to governmental immunity).

(c) Notwithstanding subsection (b), a county or bureau may, at its discretion and subject to section 612.3, rehabilitate and maintain property of which the county or bureau is a trustee without consent of the delinquent property owner.  This authorization shall not diminish the responsibility of a delinquent property owner as provided in section 642.