Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5860.642. Ownership interests and responsibilities of delinquent property owner

(a) At the time a property that is tax delinquent is exposed to, but not sold at, an upset sale, legal title to the property shall remain with the delinquent property owner until the bureau transfers the deed as trustee grantor to a purchaser.

(b) Nothing in this act shall be construed to relieve a delinquent property owner of civil or criminal liability or for an obligation for maintenance or for nuisance remediation of the tax-delinquent property to the extent the liability is imposed by law or ordinance.