72 Pa. Stat. § 5573.2
This act shall be construed to apply to all such taxes, whether or not such taxes have been returned to the commissioner's office or to the treasurer of any city for nonpayment, or 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 a county, city, borough, town, township, school district or county institution district 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 county, city, borough, town, township, school district, or county institution district 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 such taxes have been returned for nonpayment or liens therefor have been filed in the office of the prothonotary or proceedings for the collection thereof have been instituted in any court.
72 P.S. § 5573.2