Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 6162. Citation;  service;  hearing

Upon the filing of said petition, setting forth the nature and character of the dispute, and the facts bearing upon the question thus raised, the said court shall issue a citation to the respondent, commanding it to appear and answer the said petition at a time named, and to abide by and obey the order of the court.  Said citation and a copy of said petition shall be served upon the respondent, not less than fifteen days before the time fixed for answering.  To said petition the respondent shall make answer within the time fixed, or such extension thereof as the court shall allow, specifically answering the facts set forth in said petition, and averring such other or further facts as it shall deem necessary for the proper determination of the said dispute.  At any time after the return day fixed in the said citation, the said court shall, upon application of either party, fix a date for the hearing of the issue raised by said petition and answer;  and thereupon shall take the evidence and decide the said dispute in the way and manner provided by law for the hearing of cases in equity.