(a) In counties of the seventh and eighth classes, taxes charged upon unseated lands shall be certified and returned by the several taxing districts levying the same to the county commissioners on or before April first of each year.

The county commissioners shall certify such returns to the county treasurer, whose duty it shall be to receive the taxes contained in such returns.

(b) All taxes levied upon unseated lands shall be paid to the county treasurer by the owner or owners of such unseated lands within the year for which the same are levied. In case of the refusal or failure of any owner or owners of such unseated lands to pay the taxes so levied within the year for which the same are levied and collectible, then interest at the rate of six per centum per annum shall be charged upon the amount of said taxes, or any part thereof, remaining due and unpaid from and after the first day of the year following that for which said taxes were levied, until the same has been paid in full, or the land sold as provided by law for the sale of unseated lands.

(c) When taxes upon unseated lands are paid to a county treasurer by the owners or claimants of said lands, it shall be the duty of the county treasurer to enter such payments upon the proper book kept by him for the purpose, and, if requested by the person paying such taxes, give a certified copy under the official seal of said county treasurer of the entries in such book, specifying the name of the person or persons as whose property such lands are taxed, the location of such lands, the number of the warrant, and the number of acres or other description thereof, the kind and amount of taxes assessed thereon and so paid, the date of payment of the same, and the name of the person or persons paying the said taxes and for whose use the same are paid. The county treasurer shall be entitled to receive therefor from the person demanding the receipt or certified copy the sum of twenty-five cents.

(d) It shall be the duty of the county treasurer on receiving the said taxes, or any part thereof, and not before, to pay over the amount thereof to the taxing districts, who shall respectively be entitled to the same.