Pennsylvania Statutes Title 24 P.S. Education § 588.8. Payment under protest and refunds

The treasurer is hereby authorized to accept payment under protest of the amount of tax claimed by the school district imposing a tax under this act in any case where any person disputes the validity or amount of the tax claim. If it is thereafter judicially determined by a court of competent jurisdiction that there has been an overpayment to the treasurer, the amount of the overpayment shall be refunded to the person who paid under protest.