All unpaid interest charges and penalties added to any and all delinquent municipal claims imposed or assessed on any parcel or parcels of real estate in the year one thousand nine hundred and thirty-six, and all previous year, filed by any city, boroughs, incorporated towns or townships, to recover for the grading, guttering, macadamizing or otherwise improving the cartways of any public highway, for grading, curbing, recurbing, paving, repaving, constructing or repairing the footways thereof, for laying water pipes, gas pipes, culverts, sewers, branch sewers, or sewer connection therein, for assessments for benefits in the opening, widening or vacation thereof, or in the changing of water-courses, or the construction of sewers through private lands, or in the acquisition of sewers and drains constructed and owned by individuals or corporations, and of rights in and to use the same, may be abated by such city, boroughs, incorporated towns or townships, upon the payment of the entire face amount of such delinquent claims imposed or assessed on any parcel or parcels of real estate and the costs of filing or of any proceedings thereon on or before December thirty-first, one thousand nine hundred and thirty-nine.
53 P.S. § 7328