Section 5971p - Disposition of land bought by countyWhen the county commissioners shall purchase any real property at a county treasurer's sale, they shall provide a book wherein shall be entered;
(a) the name of the person as whose land the same was sold; (b) a brief description of the property, together with any lot and block number; (c) the amount of taxes, interest, and costs for which it was sold. Such property shall not, so long as it remains the property of the county, be charged in the duplicate. During the redemption period following such sale, if the land remains unredeemed, the commissioners shall, in separate columns in the same book, charge every such tract of land with like county, city, borough, town, township, school and poor taxes, as would have been chargeable against the land had the same not been purchased by the county commissioners. The right of redemption of lands purchased by the county commissioners shall remain in the real owner of such lands, or other persons interested, for two years after such sale, and such redemption may be accomplished by a payment, within such period, to the county treasurer of first, all taxes, interest and costs due thereon at the time of sale, and interest thereon; and also second, the taxes and interest which have been annually levied and charged thereon after the sale, and interest thereon beginning on the first day of January in the year succeeding the year when the respective taxes were levied; and also third, all moneys expended by the county in the demolition and removal of any building or structure on such property, or the repair thereof, in order to make the same safe pursuant to an order by the authorities of the political subdivision in which the property is located, after such building or structure had been condemned as unsafe; and also fourth, all moneys expended by the county on order of the Pennsylvania State Police or an assistant to the Pennsylvania State Police in removing or remedying any condition on such property that is found to be a fire menace or hazard. All redemptions of property purchased by the county commissioners shall be noted upon their records, and the county treasurer shall forthwith cause an entry of redemption to be made on the records in like manner as if such property were purchased by other than county commissioners.1931, May 29, P.L. 280, § 16. As amended 1935, July 19, P.L. 1321, No. 415, § 1; 1939, June 20, P.L. 498, § 8; 1945, May 24, P.L. 945, § 1.