Section 1731 - Appeals from reports(a) An appeal may be taken from such reports to the court of common pleas, either by the Commonwealth, the county or the officer. Such appeal may also be taken by ten or more taxpayers in behalf of the county.(b) The appeal shall be entered by the Commonwealth within four months, and by the county , the officer or taxpayers within sixty days after the filing of the report. No appeal by officers or taxpayers may be allowed, unless within the time of taking the appeal, the appellant secures a bond in the sum of one thousand dollars ($1,000) with sufficient surety, to prosecute the appeal and to pay the costs of appeal, in case, if the appellant is a taxpayer, the appellant fails to obtain a final decision more favorable to the Commonwealth or county than that awarded by the auditors, or, in case, if the appellant is an officer, the appellant fails to obtain a final decision more favorable to the officer than that awarded by the auditors. Unless the bond is filed as required under this section, the court of common pleas, upon application, shall set aside the appeal.(c) 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. If the surcharge is upheld on appeal to the court of common pleas, the officer so surcharged shall immediately pay the costs and money due to the county, but only to the extent of actual loss.Amended by P.L. TBD 2018 No. 154, § 39, eff. 12/24/2018.1955, Aug. 9, P.L. 323, § 1731. Amended 1986, Dec. 17, P.L. 1683, No. 196, § 1, imd. effective.