Section 581.39 - Petition for reassessment; appeal(a) Any resident against whom an assessment is made may petition the board for a reassessment. Notice of an intention to file such a petition or to appear and be heard shall be given to the board within thirty (30) days after notice of such assessment is given or sent by the board to the taxpayer, as provided in this act. The board shall hold such hearings 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 board, and each petitioner who has duly notified the board of an intention to file a petition for reassessment or to appear and be heard shall be notified by the board 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 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 board, 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 board on his petition for reassessment, he shall have the right to appeal to the court of common pleas of the county where he resides at any time within sixty (60) days after notice of such action is given to him by the board. If any resident shall fail to give due notice of an intention to petition for 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 board or the court of common pleas. 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.1949, May 23, P.L. 1676, § 9. Amended 1951, May 10, P.L. 237, § 1.