32 Pa. Stat. § 180
During the two year period while such property purchased by the Department of Forests and Waters or the Board of Game Commissioners is subject to redemption, and, after said period, in case the lands are not redeemed, the Department of Forests and Waters or the Board of Game Commissioners shall pay annually to the county, township, and school district in which such lands are located the same charges on said lands as are required by law to be paid on State forest and State game lands; and in case said lands are not redeemed within the period required by law and title becomes vested in the Commonwealth, all taxes charged against said lands subsequent to those for which said lands were sold are hereby abated.
Where said lands are not redeemed within the time required by law, the Department of Forests and Waters or Board of Game Commissioners shall, after the expiration of the redemption period, pay to the county treasurer, for the use of the owner of said lands, the difference between the amount bid and the amount theretofore paid for taxes, penalties, interest and costs. The Department of Forests and Waters and the Board of Game Commissioners shall not be required, as in the case of individual purchasers, to file a surplus bond for the difference between the amount bid and the amount paid subsequent to such sale.
32 P.S. § 180