53 Pa. Stat. § 16033
The Revenue Commissioner, of the said cities of the first class, is hereby authorized and empowered to distrain and levy upon, and sell any goods, chattels, or personal property, found on any premises on which the taxes are delinquent, or upon the goods, chattels, or personal property of the owner of said premises, wherever the same may be found whether in his own possession or in that of any trustee or other person for him, or in the possession of his executors, administrators, or legal representatives: Provided. That there shall have been served, on such owner or tenant or other person, in whose hands or possession such goods, chattels or personal property may be, a written notice, demanding payment of the taxes, costs and charges thereon, within thirty days from the date thereof, stating, that if said payment be not made within said time, the same would be enforced by levy and sale of such goods, chattels, and personal property: Provided further, That any executor, administrator, trustee or legal representative of any estate, or other person, who shall pay, under the provisions of this act, any such taxes, costs and charges due upon any such estate, may defalk the amount paid by him, or them, out of any moneys in his or their hands, or from any revenue received thereafter, from, or belonging to, said estate: And provided further, That when goods, chattels or personal property of any tenant, shall have been levied upon, by virtue of the provisions of this act, the Revenue Commissioner is hereby authorized, empowered and directed to proceed with due diligence, to collect from said tenant; and when the amount of taxes, costs and charges exceeds the amount of rent due, then only the amount of rent then due; but the lien of the levy shall remain upon said goods during the occupancy of said premises by said tenant, and all rents, after accruing, shall be applied to the extinguishment of all taxes, water rents, sewer rents and municipal claims which are a lien upon the property, until the taxes, water rents, sewer rents and municipal claims held by the city of the first class, together with all penalties, interest and costs properly chargeable thereon, have been fully paid. Where real property, whose rentals are being collected by the Revenue Commissioner, has been condemned by local health authorities, the Revenue Commissioner shall certify that property to the Department of Procurement, and, upon receipt of the certification, the Department of Procurement shall contract with competent individuals or firms to make the necessary repairs as will meet the standards required by the local health authorities. The cost of the necessary repairs shall be deducted from the rentals collected from the property by the Revenue Commissioner and, until fully paid, shall take priority to the application of the rentals to the extinguishment of the taxes, water rents, sewer rents and municipal claims. The Revenue Commissioner may employ reputable licensed real estate brokers to act as his agent for the collection of rentals at the prevailing rate of commission.
The amount collected by the Revenue Commissioner, shall be a lawful deduction from the rent due, or that may thereafter become due, and in the event of the refusal of any landlord to allow of said deduction to said tenant, on account of rent, and shall refuse to accept the receipt of said collector in lieu thereof, then it shall be the duty of the city solicitor, of said cities of the first class, to defend the said tenant in any action brought by the said landlord or his agent, for the recovery of said rent, from said tenant; the costs, and expenses thereof to be paid by the said city: Provided further, That in no case shall any tenant or tenants be compelled to pay the said tax costs and charges, or any portion thereof, until the said rent shall have become due and payable, neither shall the Revenue Commissioner follow said tenant's goods, chattels or personal property, to any other premises upon a previous levy upon a change of residence of said tenants or a bona fide removal of said goods, in the ordinary course of business.
53 P.S. § 16033