Pennsylvania Statutes Title 16 Pa.C.S.A. Counties § 14975. Transfer of certain money into general fund of county

(1) the money has been paid into the county treasury upon a duplicate for taxes and has remained during a period of 10 years uncalled for by the authorities of the city, borough or township to whose credit it may have been placed; and

(2) the right to the money is not, at the time of the transfer, a matter of litigation or dispute.