Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9186. Protest, notice and appeal

(a) Any party in interest, including the Commonwealth and the personal representative, not satisfied with the appraisement, the allowance or disallowance of deductions, the assessment of tax, or supplements or any other matter relating to any tax imposed by this article, within sixty days after receipt of notice of the action complained of may:

(b) If a notification or appeal has been filed from an assessment of tax where it is contended that the rate of tax which will be applicable when a future interest vests in possession and enjoyment cannot presently be established with certainty and no compromise has been entered into pursuant to subsection (e) of section 2116,  1 the court, after consideration of relevant actuarial factors, valuations and other pertinent circumstances, shall determine what portion of the transfer is to become taxed at each of the rates which might be applicable.

(c) Whenever any appeal or protest is brought pursuant to this part and the subject matter of the appeal concerns the valuation of certain farmland as set forth in section 2122,  2 the forum designated by the department to hear the appeal or protest shall include at least two farmers and the Secretary of Agriculture.  The farmers and the Secretary of Agriculture shall be accorded full powers within the forum with full voting rights.