53 Pa. Stat. § 7323
This act shall be construed to apply to all such claims whether or not liens for such claims have been filed in the office of the prothonotary of the county, or proceedings for the collection of such claims have been instituted in any court in said county, or where real property has been sold to a county, city, borough, town, township, school district or poor district at a judicial sale for the nonpayment of such claim, and the period of redemption has not expired; but this act shall not be construed to apply to cases where real property has been sold other than to a county, city, borough, town, township, school district or poor district at any such sale, and where the period of redemption has not expired, and the person liable for the payment of such claim shall be liable for the payment of all costs incurred in such proceedings, except the solicitor's fees.
53 P.S. § 7323