24 Pa. Stat. § 24-2454
If any sum shall be found by the court to be chargeable to any person whose accounts are involved in any appeal, the prothonotary shall enter judgment for said sum in favor of the district, and against the person charged. The Commonwealth, school district, or appealing or intervening taxpayer, may cause said judgment to be collected from the person charged or his sureties, for the benefit of said district, by any appropriate method, executionary or otherwise. Any such taxpayer may defend the district, in any appeal taken by any person charged by the report of auditors, as fully and effectively in both instances as the officers of the district might do. When any taxpayer has intervened, or when an appeal has been taken by any taxpayer, the officers of the school district shall not make settlement with any person or persons charged with any sum or sums, or whose accounts shall be involved in any appeal, without the consent of such taxpayer.
24 P.S. § 24-2454