72 Pa. Stat. § 5686
It shall be the duty of the collector of taxes of any such political subdivision to certify, from time to time, to the corporate authorities thereof the names of all public officers and employes by whom delinquent taxes are due to such political subdivision, together with a statement of the years for which such delinquent taxes are due, and the amount thereof, together with penalties, interest and costs thereon. The corporate authorities of any political subdivision may also ascertain the delinquent taxes owing by any officer or employe which have been returned for nonpayment, or for which liens have been filed in the office of the prothonotary.
The term "corporate authorities," as used in this act, shall mean the body which levies the taxes for any political subdivision.
72 P.S. § 5686