72 Pa. Stat. § 5511.30
The executors or administrators of any deceased tax collector, except a treasurer of a city of the third class and except a county treasurer of any county of the third, fourth, fifth, sixth, seventh or eighth class designated to collect county and institution district taxes in cities of the third class, and except a county treasurer of any county of the fourth, fifth, sixth, seventh and eighth class designated to collect county taxes in municipalities existing or organized under the act of April 13, 1972 (P.L. 184, No. 62), known as the "Home Rule Charter and Optional Plans Law," that have eliminated the elective office of tax collector, shall have the same powers to enforce collection of unpaid taxes as the collector would have if living, and for that purpose, may employ a suitable person to act for them in the execution of the warrants with all the powers possessed by the deceased collector.
72 P.S. § 5511.30