The county commissioners may transfer and cover into the general fund of the county money placed to the credit of a city, borough or township, if: (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.
Pennsylvania Legal Code