Section 8109-A - Objections by public utilities(a) Except as provided in subsection (b), a public utility may appeal a finding affecting the calculation of the millage rate, additional assessment or rebate by filing a petition for recalculation with the Board of Finance and Revenue within thirty days after the date of notice of the millage rate, assessment or rebate. The petition shall include evidence that the finding is incorrect and arguments substantiating its claim.(b) A defense in a proceeding for the collection of the tax under this article or an objection raised as part of a proceeding may not be raised if the defense or objection could have been presented had the person appealed under subsection (a).(c) The petition shall include an affidavit that it is not made for the purpose of delay and that the facts set forth therein are true.(d) The Board of Finance and Revenue shall dispose of the petition for recalculation within thirty days of its receipt.(e) The action of the Board of Finance and Revenue on a petition filed under this section shall be final.(f) For purposes of this section, the term "finding" shall mean: (1) an entry on a report that is inconsistent with another entry, the correctness of which is apparent; or(2) a ministerial computation that is made without the use of administrative discretion or judgment.1971, March 4, P.L. 6, No. 2, art. XI-A, § 1109-A, added 1999, May 12, P.L. 26, No. 4, § 23, imd. effective.