Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5860.701. Property heretofore purchased by taxing districts to be turned over to bureau

Where the county commissioners, any taxing district or trustee for any taxing districts have, prior to the time when this act became effective in any taxing district, acquired any property at a tax sale or a sale on a judgment for a tax claim, unless such property or interest shall have been resold or used for a public purpose, for which the property might otherwise have been acquired, such commissioners, taxing district or trustees shall deliver possession of such property to the bureau together with all the pertinent information, as to when and how it was acquired, the taxes for which it was offered for sale at the time, the party which purchased it, the known mortgages, liens or estates, if any, not discharged by such sale, and the taxes which would have been levied against such property had it not been purchased by the taxing district.  Thereafter all rights and title to the property, held by such taxing district or trustee, shall vest in the county, as trustee, for all taxing districts having the power to levy taxes against such property, if it were privately owned, and the bureau shall become the agent of all taxing districts having an interest in the management and control of such property with the following powers and duties with respect thereto.