![](data:image/svg+xml;base64,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)
office and file the same in the office of the clerk of the court
of common pleas of the county. He shall enter into one surety
bond to the Commonwealth for all taxes to be collected by him,
in an amount to be fixed by the court of common pleas of the
county, which amount shall never exceed the estimated amount of
taxes charged in the duplicates to be delivered to him in one
year. Such bond may, at the option of the tax collector, be an
annual bond or may cover the full term of office for which the
tax collector shall have been elected or appointed. Such bond
shall have thereon at least one bonding company, and the
sufficiency of the sureties on the bond shall be approved by the
court of common pleas at any time prior to the delivery of a tax
duplicate to the tax collector. The bond shall be filed in the
office of the clerk of the court of common pleas on or before
the fifteenth day of March of the year in which the tax
collector qualifies for office and annually thereafter, except
where the first bond given by the tax collector covers the full
term of office for which he was elected or appointed. Should any
of the taxing districts be of the opinion, at any time, that the
bond given by the tax collector is not sufficient in amount, or
as to the surety thereon, the said taxing district may apply to
the court by petition to have the tax collector furnish
additional bond in the manner provided by this section.
Thereupon the tax collector shall furnish such additional bond,
if any, as the court of common pleas may prescribe, but not
exceeding the limitation as to the amount hereinbefore
prescribed: Provided, That where taxes for borough purposes are
collected by an appointee of council the bond shall be as may be
prescribed by council. The board of commissioners of any county
by resolution adopted no later than November 1 of the prior year
20190HB0793PN0873 - 2 -
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