Appeals from reports

(a) Right of appeal.--An appeal may be taken from a report to the court of common pleas by: (1) the Commonwealth; (2) the county; (3) the officer; or (4) 10 or more taxpayers on behalf of the county. (b) Conditions.--The following apply: (1) An appeal under subsection (a) shall be entered by: (i) The Commonwealth within four months after the filing of the report. (ii) The county, the officer or taxpayers within 60 days after the filing of the report. (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: (i) If the appellant is a taxpayer, by the appellant if the appellant fails to obtain a final decision more favorable to the Commonwealth or county than that awarded by the controller or auditors in the case. (ii) If the appellant is an officer, by the appellant if the appellant fails to obtain a final decision more favorable to the officer than that awarded by the controller or auditors. (3) Unless the bond is filed as required under this section, the court of common pleas, upon application, shall set aside the appeal. (c) Validity and payment.-- (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.