In all cases where heretofore or hereafter real property shall have been or shall be purchased at any tax sale by any political subdivision, any person who was or is entitled under existing law to redeem such property shall have such right of redemption so long as the title thereto remains in said political subdivision and so long as said political subdivision has not accepted an offer for a private sale thereof or has not advertised for a public sale thereof upon the payment of the amount due thereon by installments in the manner hereinafter provided, whether or not the period during which the right of redemption existed shall have expired. If the political subdivision has accepted an offer for a private sale thereof or has advertised for a public sale thereof, any person who was or is entitled under existing law to redeem such property shall have such right of redemption only by paying in full all real estate taxes then due and owing plus penalties, interest and cost incurred by the political subdivision by reason of the original tax sale and the proposed sale and the cost incurred by the political subdivision by reason of its ownership and management thereof.
72 P.S. § 6105.1