53 Pa. Stat. § 16954
If neither the seller nor buyer, devisee, or heir or other party, who has acquired title to houses and lands, in the said city, shall have furnished the description of the property, sold as aforesaid, both he, who may have parted with, and he who acquired title, shall be liable for the taxes thereafter assessed thereon, without right of reclamation, or contribution therefor, either against the other, and if the lands, or houses sold, be afterwards sold for taxes, thereafter accrued as a lien by record before said duty shall have been performed, the purchaser shall acquire title, as now he may by law within the county of Philadelphia, but if the said duty of making the return, as required by this act, shall have been discharged by the party, who shall have acquired title, in whatsoever manner, before the tax accrued, as a lien of record, for which the same shall have been sold, the purchaser, at the tax sale, shall not acquire the title of such person, who shall have performed said duty, or of his heirs, or assigns, unless the sale shall have been made, in the name of such owner, after service of process upon him, as in case of suit by summons.
53 P.S. § 16954