When a new township results from the consolidation of townships or is created as a result of the annulment of a charter of a borough or when a township of the first class is reestablished as a township of the second class, the court of common pleas shall appoint the elective officers for the new township and determine the polling place or places in the new township. The appointed officers shall hold their offices until the first Monday of January after the next municipal election which occurs at least ninety days after the appointments. At the municipal election, a tax collector shall be elected for a regular four-year term if the election occurs in the year when such officer is elected for a regular term, and, if not, he shall be elected for a term of two years and his successor shall be elected for a four-year term. At the first municipal election, one supervisor and one auditor shall be elected for terms of six years each, one supervisor and one auditor for terms of four years each and one supervisor and one auditor for terms of two years each. All officers shall take office on the first Monday of January after their election.
53 P.S. § 65205