Current through Register Vol. 54, No. 25, June 22, 2024
Section 11.8 - Petitions for declaratory order(a) A person authorized to file a petition for declaratory order asserting the validity of proceedings filed with the Department under section 8211 of the act (relating to petitions for declaratory orders and complaints to department) may do so at the office of the Department within the time limits prescribed in section 901 of the act. A copy of the petition will be mailed by the Department to the named respondent or who, in the determination of the Department, will be called upon to answer the allegations. If a local government unit files a petition with the Department, the Department may require service of the petition by publication on taxpayers of the local government unit as the circumstances warrant.(b) A petition shall be in writing, shall state the name and address of the petitioner and respondent, the interest of the petitioner in the subject matter, the issues which are the subject of the petition, a complete statement of the facts and legal grounds prompting the petition, the relief sought and shall reference the specific sections of the act, or other appropriate statutory authority, relied upon for the relief.(c) This section supersedes 1 Pa. Code §§ 35.17-35.20, 35.23 and 35.24 (relating to petitions; and protests).