72 Pa. Stat. § 5574.2
This act shall be construed to apply to all such unpaid taxes, whether or not liens therefor have been filed in the office of the prothonotary of the county, or proceedings for the collection of such taxes have been instituted in any court in said county, or where real property has been sold to any taxing authority coming within the scope of this act at a tax sale or on a tax lien 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 taxing authority coming within the scope of this act at a tax sale or on a tax lien and where the period of redemption has not expired. The taxpayer shall be liable for the payment of all costs incurred, except the solicitor's fees, where liens for such taxes have been filed in the office of the prothonotary or proceedings for the collection thereof have been instituted in any court.
72 P.S. § 5574.2