72 Pa. Stat. § 5687
The corporate authorities of any such political subdivision shall certify the name of any officer or employe whose taxes are delinquent to the paymaster or requisitioning officer or clerk of any department, board, office or agency of the political subdivision, and direct such paymaster, officer or clerk, in submitting any subsequent payroll, to deduct from the salary or compensation of such officer or employe such amount as the corporate authorities shall fix, not, however, exceeding twenty per centum of the amount of such salary or compensation payable at one payroll period, and to submit an additional warrant, voucher or requisition drawn against the appropriation for the payment of the salary or compensation of such officer or employe in favor of the collector of taxes equal to the amount by which such salary or compensation was so reduced. The paymaster, officer or clerk shall accompany such warrant, voucher or requisition, in favor of the collector of taxes, with his statement showing against whose delinquent taxes the amount of such warrant, voucher or requisition shall be credited. The treasurer of the political subdivision shall make payments to the officer or employe and to the collector of taxes in accordance with such warrants, vouchers or requisitions. The statement of the paymaster, officer or clerk shall accompany each such payment to the collector of taxes.
72 P.S. § 5687