53 Pa. Stat. § 7183
Such tax, municipal or other claim if filed within the period aforesaid, shall remain a lien upon said properties until fully paid and satisfied: Provided, That either a suggestion of nonpayment and an averment of default, in the form hereinafter provided, be filed, either before or after judgment on the scire facias or else a writ of scire facias, in the form herein provided, be issued to revive the same, within each period of twenty years following--(a) the date on which said claim was filed, (b) the date on which a writ of scire facias was issued thereon, (c) the date on which any judgment was entered thereon, (d) the date on which a previous suggestion of nonpayment and default was filed thereon, or (e) the date on which a judgment of revival was obtained thereon, except that in cities and school districts of the first class with respect to taxes and other municipal claims, the period within which such liens may be revived shall be twenty years.
The suggestion and averment shall be in the following form, under the caption of the claim:
And now ____________________, the claimant, by ____________________, its solicitor, or by the chief of its delinquent tax bureau, or, in counties of the second class, by the county controller, suggests of record that the above claim is still due and owing to the claimant, and
avers that the owner is still in default for nonpayment thereof. The prothonotary is hereby directed to enter this suggestion and averment on the municipal lien or the proper docket of the claim, and also to index it upon the judgment index and on the locality index of the court, for the purpose of continuing the lien of the claim.
Such suggestion and averment shall be signed by, or have stamped thereon a facsimile signature of, the solicitor or chief executive officer of the claimant, or the chief of its delinquent tax bureau, except in counties of the second class, in which case it shall be signed by, or have stamped thereon a facsimile signature of, the county controller. The prothonotary shall docket and index the suggestion and averments directed therein.
The filing and indexing of such suggestion and averment within twenty years, or in any city or school district of the first class within twenty years, of filing the claim or the issuing of any writ of scire facias thereon, or of any judgment thereon, or of the filing of any prior suggestion and averment of default, shall have the same force and effect, for the purposes of continuing and preserving the lien of the claim, as though a writ of scire facias had been issued or a judgment or judgment of revival had been obtained within such period: Provided, That no writ of levari facias shall be issued upon a claim for the purpose of exposing the property liened to sheriff's sale, except after a judgment shall have been duly obtained upon the claim, as provided in this section, and such judgment must have been obtained within twenty years, or in any city or school district of the first class within twenty years, of the issuance of the levari facias. Whenever the lien of a claim has been revived and continued by the filing and indexing of a suggestion and averment of default, the claimant may, at any time within twenty years therefrom, or in any city or school district of the first class within twenty years, issue a writ of scire facias thereon reciting all suggestion and averment of default filed since the filing of the claim, and shall proceed thereon, in the manner herein provided, subject to the right of the owner to raise any defense arising since the last judgment.
If a claim be not filed within the time aforesaid, or if it be not prosecuted in the manner and at the time aforesaid, its lien on real estate shall be wholly lost.
The charge for filing the claim of a municipality or municipality authority shall include the cost of marking the record paid and satisfied. When the claim and costs are paid the municipality or municipality authority shall so notify the prothonotary.
Notwithstanding any other provision of this or any other act to the contrary, all judgments in favor of cities, counties and school districts of the first class relating to self-assessed taxes as defined in section 2 of the act of December 1, 1959 (P.L. 1673, No. 616), known as the "Self-Assessed Tax Lien Act," may be revived in the manner provided for in this section.
53 P.S. § 7183