53 Pa. Stat. § 7436
Whenever heretofore any purchaser has purchased real estate at a judicial sale had on a judgment obtained for unpaid municipal assessments or taxes, and said purchaser has paid to the sheriff the amount of his bid, which bid was less than the upset price required to pay all municipal assessments and taxes assessed and levied against the premises sold at the judicial sale, and no petition was presented to the court and no rule granted to show cause why the premises sold should not be sold free and clear of all claims, now by this act such sale is made valid and binding in the same manner as if all of the provisions of said act of Assembly regulating said sale had been strictly followed and a decree of court made directing that the premises be sold for the amount of the bid and free of all claims, taxes and assessments.
53 P.S. § 7436