53 Pa. Stat. § 7282
In addition to the remedy prescribed in sections twenty-eight and thirty-one of this act, whenever a claimant in any county of the first class has obtained a judgment upon its tax or municipal claim, it may file its petition in the court in which the proceeding is pending, setting forth the facts necessary to show the right to sell, together with searches or a title insurance policy, showing the state of the record and the ownership of the property, and of all tax and municipal claims, mortgages, groundrents, or other charges on, or estates in, the land, as shown by the official records of the county, or the political subdivision in which the real estate is situate, and thereupon the court shall grant a rule upon all parties thus shown to be interested, to appear and show cause why a decree should not be made that said property be sold, freed and cleared of their respective claims, mortgages, groundrents, charges and estates, and without any right of redemption after such sale. If, upon a hearing, thereafter the court is satisfied that service has been made of said rule upon all interested parties in accordance with section 39.2 and that the facts stated in the petition be true, it shall order and decree that said property be sold at a subsequent sheriff's sale at a time to be fixed thereafter by the claimant, at least one year after the date of the decree, clear of all claims, liens, mortgages, groundrents, charges and estates to the highest bidder at such sale, and the proceeds realized therefrom shall be distributed in accordance with the priority of such claims, liens, mortgages, groundrents, charges and estates, and the purchaser at such sale shall take and forever thereafter have an absolute title to the property sold, free and discharged of all tax and municipal claims, liens, mortgages, groundrents, charges and estates of whatsoever kind, and not thereafter subject to any right of redemption. Advertisement of such sale shall be made and the deed to the purchaser shall be executed, acknowledged and delivered as in other real estate sales by the sheriff: Provided, however, That any person interested may at any time prior to the proposed sale pay all the costs of the proceedings, including a reasonable fee for the necessary title search or title insurance policy to be fixed by the court, and all tax and municipal claims, penalties and interest thereon, charged against the property; whereupon the proceedings on petition shall at once determine, notice of this proviso shall be included with each service and in each publication of the aforesaid rule.
In addition to the remedy prescribed in section 28, whenever a municipality in any county of the second class has obtained a judgment on a tax or municipal claim, it may file its petition in the court in which the proceeding is pending. The petition shall set forth the facts necessary to show the right to sell; a title search or a title insurance policy showing the state of the record and the ownership of the property; and all tax and municipal claims, mortgages, groundrents or other charges on, or estates in, the land as shown by the official records of the county or the political subdivision in which the real estate is situate. The court shall issue a rule upon all parties named in the petition to appear and show cause why a decree shall not be made to sell the property free and clear of all claims, mortgages, groundrents, charges and estates and without any right of redemption after such sale. If, upon a hearing thereafter, the court is satisfied that proper service has been made of said rule on all interested parties in accordance with section 39.2 and that the facts stated in the petition are true, it shall order and decree that the property be sold at a subsequent sheriff's sale at a time fixed by the claimant, clear of all claims, liens, mortgages, groundrents, charges and estates, to the highest bidder at such sale, and the proceeds realized therefrom shall be distributed in accordance with the priority of such claims, liens, mortgages, groundrents, charges and estates, and the purchaser shall take and forever thereafter have an absolute title to the property sold, free and discharged of all tax and municipal claims, liens, mortgages, groundrents, charges and estates of whatsoever kind, and not thereafter subject to any right of redemption. Advertisement of such sale shall be made and the deed to the purchaser shall be executed, acknowledged and delivered as in other real estate sales by the sheriff. An interested person may, at any time prior to the proposed sale, pay all the costs, charges, expenses and fees and attorney fees of the proceedings, including the cost for the title search or title insurance policy, and all tax and municipal claims charged against the property, whereupon the sale proceedings shall at once terminate. Notice of this provision shall be included with each service of the aforesaid rule. In counties of the second class, upon return of the writ upon which the sale was made and if no petition to set aside the sale is pending, the prothonotary shall satisfy all tax claims and municipal claims divested by the judicial sale.
For the purpose of enabling the petitioner in any such proceedings to give the notice required, it may take the testimony of the defendant in the claim, or of any other person whom it may have reason to believe has knowledge of the whereabouts of any of the parties respondent, either by deposition, commission or letters rogatory.
Any claimant shall have the right, and is hereby empowered, to bid and become the purchaser of the property at such sale, and if such purchaser shall be a taxing authority within the county, such property, while held and owned by such taxing authority, shall not be subject to tax claims.
Upon the delivery by the sheriff of a deed for any property sold under the provisions of this section, the judgment upon which such sale was had shall thereupon and forever thereafter be final and conclusive, and the validity thereof shall not be questioned for any cause whatsoever.
53 P.S. § 7282