72 Pa. Stat. § 5645
The provisions of the fiftieth section of an act of the general assembly of this commonwealth, entitled "An act relating to county rates and levies, and township rates and levies," passed April fifteenth, 1834, shall not be so construed as to prohibit a collector of taxes from instituting suit or suits for the recovery of taxes due and unpaid, at any time after the expiration of his warrant; but in all cases where taxes are due and unpaid to any collector, after the expiration of his warrant, when such collector has not been legally exonerated therefrom, every such collector, or person, his executors, administrators, or any of them, is hereby declared to have full right and power to sue for and recover the same, with interest thereon, after the expiration of his warrant as aforesaid, from all and every person and persons, bodies politic and corporate, owing the same, as other debts of like amount are now by law recoverable.
72 P.S. § 5645