The abatement of penalties and interest on such taxes shall be made, whether or not liens for such taxes have been filed in the office of the prothonotary, or proceedings for the collection of such taxes shall have been instituted in any court of such county, and the taxpayer and the real estate shall not be liable for the payment of any costs incurred in filing such liens or in prosecuting such proceedings.
72 P.S. § 5567.4