72 Pa. Stat. § 5341.14a
Current through P.A. Acts 2024-18
With respect to the assessment of personal property, it shall be the duty of the board to hear appeals, whenever it is in session, at any time subsequent to the time prescribed for appeals and previous to the payment of the tax, and to make such revision thereof as shall appear to the board to be just and reasonable, in the same manner as it might have done at the time prescribed for appeals from personal property assessments. No such appeal shall be heard unless the person aggrieved by any assessment shall have given due notice thereof to the personal property assessor of the proper district.
72 P.S. § 5341.14a