72 Pa. Stat. § 5971v
Whenever any tax collector or receiver of taxes of any county, city, borough, town, township, school district or poor district shall have failed or neglected to make return to the county commissioners of taxes assessed and levied against seated lands for the years one thousand nine hundred and thirty-one or one thousand nine hundred and thirty-two within the time required by law, such tax collector or receiver, upon obtaining the written consent of the taxing authorities of the municipal subdivision which levied the tax, may legally and validly make return of such taxes, in the manner provided by law for such return, at any time within six months after this act takes effect, and the liens of any taxes for said years, so returned under the authority of this act, shall be valid, and are hereby ratified and confirmed, and a county treasurer's sale may be had for such taxes at any time when a treasurer's sale is held, or on any day to which said sale may be adjourned or readjourned, in the manner provided by existing law: Provided, however, That the return of any tax under this act shall not revive or re-establish any tax lien against real estate which was transferred to any purchaser during the time when any such lien was lost, nor shall such return affect the priority of the lien of any mortgage or other lien which gained priority because of the failure of the collector to return the taxes at the regular time.
72 P.S. § 5971v