The word "person," as used in this act, shall be construed to include any individual, association, copartnership, and corporation.
The phrase "delinquent taxes," as used in this act, shall include all delinquent taxes, whether or not liens for such taxes have been filed in the office of the prothonotary of the county, and shall include also all penalties, interest, and costs due on such delinquent taxes.
53 P.S. § 16081