(a) The plaintiff shall pay to the sheriff all costs, charges, and expenses inci- dent to the execution, the maintenance of the lien of the execution and the pres- ervation of the property. These items shall be deemed taxable costs for refund to the plaintiff from the proceeds of any sale, except that the plaintiff shall not be entitled to recover the costs in connection with writs determined by the court to be unnecessary and oppressive.
Rule 3138.Sheriff’s expenses and fees; recovery as costs; abandonment of writ for non-payment.
Adopted March 30, 1960 · Last amended March 30, 1960 · Last verified June 30, 2026
In one sentenceThe plaintiff pays the sheriff’s costs and expenses of execution, which are taxable for refund from the sale proceeds except where the court finds a writ unnecessary and oppressive, and the sheriff may return a writ as abandoned if the plaintiff does not pay on demand.
Full Text of Rule 3138
(b) If the plaintiff fails to make payment promptly upon demand of the sher- iff’s proper fees and costs, the sheriff shall be relieved of liability for loss, removal or distribution of the property and may return the writ as abandoned.
Plain-English Summary
Execution costs money to carry out, and this rule says who fronts it and who ultimately bears it.
The plaintiff pays the sheriff all costs, charges, and expenses of the execution, of maintaining the lien, and of preserving the property. Those items are taxable costs, refundable to the plaintiff from any sale proceeds — with one exception: the plaintiff cannot recover costs for writs the court finds unnecessary and oppressive.
If the plaintiff does not pay the sheriff’s proper fees and costs promptly on demand, the sheriff is relieved of liability for loss, removal, or distribution of the property and may return the writ as abandoned.
Frequently Asked Questions
Who pays the sheriff’s costs of execution?
The plaintiff pays them up front; they are taxable costs refundable from the sale proceeds, except for writs the court finds unnecessary and oppressive.
What if the plaintiff does not pay the sheriff?
The sheriff is relieved of liability for the property and may return the writ as abandoned.
Official Note
Official Note: Adopted March 30, 1960, effective November 1, 1960.
Source & verification. Rule text, the Official Note, and the amendment
history are reproduced verbatim from the Pennsylvania Code, Title 231, the official compilation
of rules adopted by the Supreme Court of Pennsylvania. Last verified June 30, 2026. ·
Official text
Also known as: sheriff fees and coststaxable costs executionabandonment for nonpayment