Section 5860.314 - Proceeding to attack validity of claim(a) Any claim for taxes may, prior to the time it becomes absolute, be set aside or reduced in amount by the bureau with which it is filed if the claim is found invalid in whole, or in part, by reason of the fact that the taxes for which the claim was entered were paid in whole, or in part, to a proper officer or agent of the taxing district, or is found invalid, in whole or in part, for any other reason not involving a question which could have been raised by an appeal provided for by law. Any such claim prior to the time it becomes absolute may be set aside or reduced in amount by the court of common pleas on appeal, as hereinafter provided, for any reason which constitutes a just, sufficient and valid defense to the claim in whole, or in part, except want of notice of the return and entry of the claim by the bureau, or for any dispute in the amount of the claim which involves the amount of the assessed valuation of the property or the validity of the tax levied.
(b) Any defendant in any such claim, at any time before the day fixed for the claim to become absolute under section 311 , may file with the bureau exceptions to the claim as entered, or to any part of the claim. The bureau, after giving due notice to the taxing districts interested, shall hold a hearing thereon and either disallow the exceptions or allow the exceptions in whole, or in part, and strike off or reduce the claim in accordance with the evidence produced and the powers of the bureau as hereinbefore prescribed. If the defendant is aggrieved by the decision of the bureau he may, within fifteen (15) days after notice thereof, appeal by petition to the court of common pleas of the county setting forth the defense he has to the claim, or any part thereof, and the refusal of the bureau to allow his exceptions and strike off or reduce the amount of the claim. Thereupon the court shall grant a rule on the taxing district or districts to show cause why the claim should not be set aside or reduced in amount as prayed for in the petition. The petitioners shall give notice of such proceeding to the bureau.
(c) The issues raised by the petition and the answer thereto by the taxing district or districts shall be tried by the court or a jury.(d) The petition and the answer or answers thereto, if an issue of fact is raised, shall be endorsed with a statement signed by the party or his attorney in the following form: "Jury trial demanded," or
"Jury trial waived."
The endorsement of "jury trial waived" on both petition and answer or answers shall be deemed a waiver of a trial by jury of every issue in the proceeding.
(e) No taxpayer shall have the right to proceed by petition to the court of common pleas to open a claim absolute under the provisions of this act, except on the ground of payment of the tax involved or failure to receive notice. The remedy provided by this section to contest a tax claim entered shall be deemed exclusive except as herein otherwise provided.(f) After verdict by the court or the jury, the court shall, by its final order, either affirm or set the claim aside, or reduce the amount of the claim and fix the proper amount thereof in accordance with the verdict, and shall assess the costs of the proceedings as it shall determine. Upon final order of the court, or upon final disposition thereof upon appeal, if the entire claim has not been set aside, such return shall become absolute.1947, July 7, P.L. 1368, art. III, § 314. As amended 1949, May 20, P.L. 1602, § 1; 1953, July 13, P.L. 439, § 4; 1986, July 3, P.L. 351, No. 81, § 17, effective in 30 days.