72 Pa. Stat. § 5971c
After the receipt of such returns and recording thereof upon the said docket, the county commissioners shall certify said returns, together with all previous returns for delinquent taxes filed in the office of the said commissioners which may have been filed under law heretofore authorizing the same, to the county treasurer, who is authorized and empowered to receive and collect the same, and who shall sell the seated lands upon which such taxes were assessed and levied to secure the payments of such taxes as are unpaid and the accruing costs and interest as hereinafter provided.
The county treasurer shall not be required to advertise and expose for sale a mobilehome or house trailer assessed as subject to a real property tax on which taxes are unpaid when the chief assessor or the chairman of the Board of Assessment and Revision of Taxes certifies under oath on personal knowledge or on information supplied by local assessors or subordinate assessors that the mobilehome or house trailer is no longer in the county.
The treasurer shall keep a record of all taxes received or collected by him, and at least quarterly shall pay over and distribute the same, less the cost and charges to which he may be entitled, to the proper parties entitled to receive the same, for the uses and purposes for which such taxes were assessed or levied, and shall certify to the county commissioners, within fifteen days following each payment thereof, a list of the taxes thus by him collected for entry and satisfaction upon the said Tax Return Docket of Seated Lands, to be kept by the county commissioners.
72 P.S. § 5971c