72 Pa. Stat. § 6042
When any person has or shall die seized of unseated land, leaving debts due at the time of his death, which are or shall become liens on his real estate, and said land is now or shall be sold for taxes, and bonds given for the surplus money pursuant to law, it shall be lawful for the executors or administrators of such decedent to collect said bonds, as fully and effectually as though the land had been sold during the lifetime of such decedent, and the moneys when so collected, after deducting out the expenses of such collection, shall be paid into the court of common pleas when such bond is filed, and distributed by order thereof, in the same manner as moneys arising from a sale by the sheriff of said property on such lien would have been distributed, and the like remedy, by appeal shall be given as in case of sheriff's sales.
72 P.S. § 6042