Current through Register Vol. 54, No. 25, June 22, 2024
Section 71.24 - Procedures for collection-review(a) If-upon receipt of an assessment before or after audit, a reassessment, a notice of amounts due or overdue, or other statement of adjustment-a political subdivision or instrumentality disputes the amount so assessed, reassessed, or found due or overdue for any reason other than a mathematical error, the political subdivision or instrumentality may request that the Bureau review the assessment, reassessment, notice, or adjustment made.(b) The political subdivision or instrumentality must request review within 30 days of the date the Bureau issues the assessment, reassessment, notice, or adjustment.(c) The request for review shall be filed with the same office designated under § 71.2 (relating to submission of plan).(d) A request for review shall be filed in duplicate and shall include all of the following: (1) Reference to the specific assessment, reassessment, notice or adjustment disputed.(2) Statements of the reasons other than mathematical errors why the political subdivision or instrumentality believes the assessment, reassessment, notice, or adjustment is in error.(3) Copies of the records relevant to support the reasons set forth in paragraph (2).(4) Other written submissions, briefs, memoranda, and the like to support the statement of error referred to in paragraph (2).(5) A request for a hearing, if desired, to present testimony or evidence or both to support the statement of error referred to in paragraph (2).(e) If a request for a hearing is made as set forth in subsection (d)(5), the Bureau will proceed as set forth in § 71.25 (relating to hearing procedures).(f) If a hearing is not requested, the Bureau will review the items presented in accordance with subsection (d) and rule upon the issues raised by the request for review.(g) The Bureau will notify the political subdivision or instrumentality of its ruling as set forth in subsection (f). The notice shall affirm, revise, or otherwise rule upon the matters presented for review and will include a determination as to the amounts due or overdue.(h) Amounts determined due or overdue pursuant to subsection (g) shall be paid immediately by the political subdivision or instrumentality unless an appeal is taken; provided, however, that such appeal shall not operate as a supersedeas unless specifically so ordered by the Bureau or court.The provisions of this § 71.24 adopted June 6, 1980, effective 6/7/1980, 10 Pa.B. 2330.The provisions of this § 71.24 issued under act of January 5, 1952 (P. L. (1951) 662, No. 491), as amended (65 P. S. §§ 201-209).
This section cited in 34 Pa. Code § 71.23 (relating to procedures for collection-general); and 34 Pa. Code § 71.25 (relating to hearing procedures).