Section 3402-505 - Petition for reassessment; appealA. Any taxpayer against whom any estimated or additional assessment is made may petition the department for a reassessment. Notice of an intention to file such a petition, or to appear and be heard, shall be given to the department prior to the time the amount becomes due and payable, to wit, within ten (10) days after notice of such estimated or additional assessment is given, or sent by the department, to the taxpayer as provided in this act. The department shall hold such hearings in each county as may be necessary to hear and determine petitions for reassessment, at such places, and at such times, as may be determined by rules and regulations of the department; and each petitioner who has duly notified the department of an intention to file a petition for reassessment, or to appear and be heard, shall be notified by the department of the time when, and the place where, such hearings shall be held. All such petitions shall set forth specifically and in detail the grounds upon which it is claimed the estimated or additional assessment is erroneous or unlawful and shall be accompanied by an affidavit under oath or affirmation certifying to the correctness of the facts stated therein. If no petition for reassessment is filed with the department, the petitioner may, in lieu thereof, appear at the hearing and present his petition orally in which event all testimony or statements of facts shall be made under oath or affirmation.B. If such petitioner is dissatisfied with the action of the department on his petition for reassessment, he shall have the right to appeal to the court of common pleas of the proper county at any time within thirty (30) days after notice of such action or refusal is given to him by the department. If any resident shall fail to give due notice of an intention to petition for a reassessment, and to file a petition for reassessment, or to appear and be heard after due notice of his intention to do so, or to appeal to the court of common pleas within the time and in the manner herein set forth, the right to do so shall be forever barred, and any such resident so failing shall not thereafter be permitted in a suit for the recovery of such tax to set up any ground of defense which might have been determined either by the department or the court of common pleas as aforesaid. In all cases of petitions for reassessment and appeals, the burden of proof shall be on the petitioner or appellant, as the case may be, and every appeal to the court of common pleas under this section shall specify all the objections to the assessment, and any objection not specified in the appeal shall not be considered by the court.1935, July 12, P.L. 970, No. 314, art. V, § 505.