32 Pa. Stat. § 168
The title to all lands so purchased, and not redeemed after the expiration of the time limited for redemption, shall be taken as vested in the commonwealth to the same extent, and with like effect as though such purchase had been made by an individual at such sale, and the county treasurer shall certify to the secretary of agriculture, lists of all lands purchased in behalf of the commonwealth and not redeemed within the time limited for such redemption, with a description of each tract as required by section one of this act, and thereafter such lands shall not be subject to further taxation while the same are owned by the commonwealth. It shall be the duty of the secretary of agriculture to keep a record in a book, to be especially provided for that purpose, of all the lands so acquired by the commonwealth, with full description of each tract, the character of the same, the date of purchase, the price paid when the title became absolute, or if redeemed, the date of redemption.
32 P.S. § 168