From and after the passage of this act, county commissioners be, and they are hereby, authorized to sell at private sale any and all seated and unseated lands purchased by them, pursuant to existing law, at any county treasurer's sale of seated or unseated lands for the collection of taxes and not redeemed within two years from the date of such sale to the county commissioners, upon first procuring the approval of such sale by the court of common pleas of the county in which such lands are situated.
72 P.S. § 5970a