Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5971b. Commissioners to docket return

Upon receipt of such returns, the county commissioners shall enter upon a docket, to be styled Tax Return Docket, the returns so made, with a description of the said lands, which return and entry shall constitute a lien on such lands.  Such returns for each ward in each city and borough, and for each township and incorporated town, shall be alphabetically indexed, with name of owner and locality and year during which the return was filed and page of the docket wherein the lien is recorded, in a book or books to be provided by the county commissioners, to be known as the tax lien index.