Pennsylvania Statutes Title 16 Pa.C.S.A. Counties § 14931. Appeals from reports

(1) the Commonwealth;

(2) the county;

(3) the officer; or

(4) 10 or more taxpayers on behalf of the county.

(1) An appeal under subsection (a) shall be entered by:

(2) An appeal by officers or taxpayers may not be allowed unless within the time of taking the appeal the appellant secures a bond in the sum of $1,000 with sufficient surety to prosecute the appeal and to pay the costs of appeal. The costs of the appeal shall be paid as follows:

(3) Unless the bond is filed as required under this section, the court of common pleas, upon application, shall set aside the appeal.

(1) Upon appeal to the court of common pleas, the controller or auditors shall be required to establish the validity of the surcharge and shall establish the loss sustained to the county.

(2) If the surcharge is upheld on appeal to the court of common pleas, the officer surcharged shall immediately pay the actual loss of costs and money due to the county.