Any person not satisfied with such appraisement as made by an appraiser appointed by the Auditor General may appeal, on paying or giving security to pay all costs, together with whatever tax shall be fixed by the court. The appeal shall specify all the objections to said appraisement, and any objections not specified in the appeal shall not be considered by the court. Upon such appeal, the court may determine all questions of valuation and the liability of the appraised estate for such tax.
72 P.S. § 1202a