24 Pa. Stat. § 24-2455
If in any report filed by the auditors of any school district of the second, third or fourth class, there has been any sum charged against any person or persons, the amount charged against such person or persons shall, in the absence of an appeal by such persons or persons within the time prescribed by this act, become a judgment, and shall be entered by the prothonotary in favor of the school district against the person or persons charged therewith. Such judgment shall be collected from such person or persons or his or their sureties by the school district, for its use and benefit. Any taxpayer of such district may, on its behalf, proceed to enforce collection of such judgment for the school district, by any appropriate proceeding, executionary or otherwise, upon filing bond, with sufficient surety or sureties, conditioned to indemnify and save harmless the school district from any costs accruing by reason of such proceeding.
24 P.S. § 24-2455