32 Pa. Stat. § 163
When county commissioners shall have received from the county treasurer a conveyance of lands which shall have been advertised and sold for unpaid taxes, in accordance with the several acts of Assembly relating to the sale and conveyance of lands for taxes, the said commissioners are hereby directed, after the period for redemption of said lands shall have expired, to offer said lands to the Department of Forests and Waters and the Board of Game Commissioners, for acceptance or rejection by said department or commission, for forestry or game purposes, when required so to do by the Department of Forests and Waters or the Board of Game Commissioners. The county commissioners, in making such offer, shall describe the land by giving the name of its former owner, its location, warrantee name or number, and its adjoiners. They shall state the number of acres and perches in each tract so offered, and the amount of taxes, interest, and costs due thereon, which shall have been levied and become a lien and accrued to the time of making the offer. Every such offer shall be accompanied by a draft of the land, when required by the department or commission, to be prepared by the county surveyor. The cost of the preparation of such draft shall be paid by the county commissioners, and in no case shall exceed the ordinary and usual amount paid for the making of similar drafts in the course of county business. The cost of the draft may be added by the commissioners to the amount of costs accrued against the land which they shall offer the Department of Forests and Waters or the Board of Game Commissioners. Where adjoining tracts are so offered, they shall be included within one draft, and the cost of the draft shall be ratably apportioned among the several tracts in accordance with the area thereof.
32 P.S. § 163