72 Pa. Stat. § 5894
The executors or administrators of any decedent, whose real estate may have been or hereafter may be sold for taxes, during the lifetime of such decedent, in pursuance of the several laws of this commonwealth, and a bond or bonds given by the purchaser for the surplus moneys arising from such sale, may proceed to recover and collect the same, as fully and in the same manner as the decedent if living could collect the same, and the moneys when collected, after deducting therefrom the expenses of collecting, shall be assets in the hands of said executors or administrators, in the same manner to all intents and purposes as though the same had been collected on a bond due the decedent; but it shall be in the power of the court, in which the same is about to be collected, on application by any heir or heirs, creditors or devisees of such decedent, to make an order to suspend or prevent the collection of said moneys, when in the opinion of said court such collection may operate injuriously on the interests of said heirs, creditors or devisees.
72 P.S. § 5894