Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3407-405. Reassessment;  review;  appeal;  refund

(a) Any taxpayer against whom an additional or estimated assessment is made may petition the department for a reassessment.  Notice of an intention to file such a petition or to appear and be heard shall be given to the department prior to the time the additional or estimated assessment becomes due and payable.  The department shall hold such hearings as may be necessary for the purpose, at such times and places as it may determine, and each taxpayer who has duly notified the department of an intention to file a petition for reassessment or to appear and be heard shall be notified by the department of the time when and the place where such hearing in his case will be held.  A petition for reassessment, if filed, shall set forth explicitly and in detail the grounds upon which the taxpayer claims that the additional or estimated assessment is erroneous or unlawful, in whole or in part, and shall be accompanied by an affidavit under oath or affirmation certifying to the facts stated in the petition.  If no petition for reassessment has been filed with the department but the taxpayer has given due notice of an intention to appear and be heard, the taxpayer may appear at the hearing and present his petition orally, in which event all statements of fact at the hearing shall be made under oath or affirmation.

(b) Within sixty days after the date of mailing of notice by the department of the action taken on any petition for reassessment filed with it, the person against whom such assessment was made may by petition request the Board of Finance and Revenue to review such action.  Every petition for review filed hereunder shall state specifically the reasons on which the petitioner relies or shall incorporate by reference the petition for reassessment in which the reasons are stated.  The petition shall be supported by affidavit that it is not made for the purpose of delay and that the facts therein set forth are true.  The Board of Finance and Revenue shall act finally in disposing of petitions filed with it, within six months after they have been received.  In the event of the failure of the board to dispose of any petition within six months, the action taken by the department upon the petition for reassessment shall be sustained.  The Board of Finance and Revenue may sustain the action taken on the petition for reassessment or it may reassess the tax due on such basis as it deems according to law and equity.  The board shall give notice of its action by mail to the department and to the petitioner.

(c) Any person or the Commonwealth aggrieved by the decision of the Board of Finance and Revenue or by the board’s failure to act upon a petition for review within six months may, within sixty days, appeal to the Court of Common Pleas of Dauphin County from the decision of the board or from the decision of the department, as the case may be, in the manner now or hereafter provided by law for appeals in the case of tax settlements.

(d) Refunds of taxes paid under this act shall be made under the provisions of section five hundred three   1 of the act, approved the ninth day of April, one thousand nine hundred twenty-nine (Pamphlet Laws 343), known as “The Fiscal Code” and its amendments.