Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5895. Persons having liens or equitable interests may collect surplus bond;  distribution of surplus

When any lands have been or shall be sold for taxes, on which any person has a lien or other equitable interest, it shall be lawful for such person or persons, his heirs, assigns, or other legal representatives, to redeem the same from the effects of such sale, as fully as the owner at the time of the sale might or could do, and when the time of redemption has or shall expire before the same, if effected, it shall be lawful for such person or persons, his or their heirs, assigns or other legal representatives, to proceed in the manner prescribed by law to collect the amount of the surplus land, as fully as the owner of the land at the time of the sale might or could do;  but the moneys when collected shall be paid into the court, when such bond is filed and distributed by decree of said court, in the same manner that the moneys arising from a sale of said land by the sheriff would be by law distributed, and such decree of distribution shall be subject to like appeal as decrees for distribution of moneys arising from sheriffs' sales, are or may be by law subject.