53 Pa. Stat. § 25985
The collector of delinquent taxes shall, immediately upon said list being furnished to him, proceed to collect such delinquent tax and water-rents, or rates; and, if the same shall remain delinquent, it shall be the duty of said collector of delinquent taxes, on or before the twenty-eighth day of February in each year, following the date when such taxes and water-rents, or rates, become delinquent, to prepare a list of all delinquents. Said list shall contain the names of said delinquents; the ward in which the property against which such delinquent taxes and water-rents, or rates, were assessed; the street or public highway upon or near which such property is located, or, if more than one street, the name of one of the streets upon or near which the same is located; the amount of such delinquent taxes and water-rents, or rates, and the year for which the same were assessed.
If said delinquent taxes or water-rents, or rates, are not paid, it shall be the duty of the collector of delinquent taxes to file liens against the property for the amount of such taxes or water-rents, together with all penalties herein provided, and to collect the same in the manner provided by law. He shall file a single lien against any property to cover all of the taxes, including water-rents, or rates, for any one year.
Upon the request of any property owner for a separation of taxes, the collector of delinquent taxes shall furnish a statement of the taxes on the separate properties of the said owner, as requested, and shall receive payments of taxes on the separate properties: Provided, That in case a lien has been entered, that all cost therefor shall be paid: And also provided, That in case assessments of the separate properties have not been made, that a certified statement of the assessed valuation of the separate properties, as requested, shall first be obtained from the board of assessors: And provided further, That the collector of delinquent taxes may, in his discretion, refuse to allow a separation of taxes unless the separate properties, if contiguous, are shown on a recorded plan.
53 P.S. § 25985