72 Pa. Stat. § 5567
In counties of the second class, all moneys received by the county treasurer, after January first, one thousand nine hundred and twenty-seven, or heretofore or hereafter received by the delinquent tax collector, which represent duplicate payments, overpayments, or erroneous payments of county taxes, shall be placed in the county treasury, and kept apart in a special fund, and upon proof made to the satisfaction of the county treasurer and controller, by any person, association, copartnership, or corporation, of any such duplicate payment, overpayment, or erroneous payment, the county treasurer, with the approval of the controller, is hereby authorized to make refund to the person, association, copartnership or corporation found by them to be entitled thereto. Upon such funds being placed in the county treasury, neither the collector nor treasurer shall be under any personal liability to any one entitled to a refund thereof, and at the end of the treasurer's term, such funds shall be turned over to his successor, whereupon he shall cease to have any responsibility concerning them.
72 P.S. § 5567