72 Pa. Stat. § 5851
It is the true intent and meaning of the several statutes of the general assembly, authorizing the assessment of poor tax upon property, that unseated lands shall and may be assessed therewith in the manner provided for the assessment of poor tax upon other real estate, and whenever hereafter any poor tax so assessed on any unseated lands in this commonwealth shall not be voluntarily paid by the owner or owners thereof, the collector or overseer of the poor of the proper district, as the case may be, shall certify the same to the proper county commissioners as is now directed by law in the case of road and school taxes, and the commissioners shall enforce the collection thereof with the taxes assessed on unseated lands for county purposes, and when so collected said tax shall be paid to the overseers of the poor of the proper district by orders drawn by the county commissioners on the county treasurer.
72 P.S. § 5851