72 Pa. Stat. § 5511.18
Any person occupying real property shall be liable to pay all the taxes levied, becoming due and payable thereon, and the goods and chattels belonging to such person, or belonging to any other and found on the premises, shall be liable to distress and sale for the nonpayment of any taxes assessed upon such real property, during his possession and occupancy, and remaining unpaid, in like manner, as if they were the goods and chattels of the owner of such real property, and having so paid such taxes or any part thereof, the occupant of such real property may by action of debt, or otherwise, recover said taxes from his landlord, or person liable therefor, or at his election, may defalcate the amount thereof in the payment of the rent due his landlord.
72 P.S. § 5511.18