Pennsylvania Code § 73-2912

Appeal bond.
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An appeal by a registered elector, taxpayer or officer may not be allowed unless the appellant secures a bond with sufficient surety to prosecute the appeal and pay all the costs of appeal under any of the following circumstances:
(1) If the appellant is a registered elector or taxpayer, the appellant fails to obtain a final decision more favorable to the township than that awarded by the auditors.
(2) If the appellant is an accounting officer, the appellant fails to obtain a final decision more favorable to the officer than that awarded by the auditors.

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