Burden of proof

Act 2 of 1971, § 2705, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 2705

Section 2705. Burden of proof.

Except as otherwise provided by this act, in all cases of petitions filed pursuant to this article, the burden of proof shall be upon the petitioner or appellant, as the case may be.

(2705 added Oct. 18, 2006, P.L.1149, No.119)