Pennsylvania Statutes Title 16 P.S. Counties § 4980.3. Effect of appeal; escrow; payment under protest

(1) An appeal taken from an assessment shall not prevent the collection of taxes based on the assessment appealed.

(2) If the assessment shall be reduced, then any overpayment of taxes shall be returned to the person or persons who paid the taxes.

(3) The appellant may protest the taxes due in writing addressed to the Board of Property Assessment.

(4) The appellant shall notify the taxing districts of any payment under protest by delivering to them a copy of the protest.

(5) The taxing districts shall segregate twenty-five per cent of the amount of the tax paid under protest in a separate account and may not expend any portion of any segregated amount unless the taxing districts petition the court, alleging that the segregated amount is unjustly withheld.

(6) The court may order the use by the taxing district of a portion of any segregated amount as the court deems reasonably free from dispute, and the remainder of the segregated amount shall be held segregated by the taxing district pending the final disposition of the appeal.

(7) Upon final disposition of the appeal, the amount of the overpayment found to be due the appellant shall be refunded to the appellant by the same taxing district.