72 Pa. Stat. § 7236 : Statutes (Unconsolidated) — TAXATION AND FISCAL AFFAIRS — TAX REFORM CODE OF 1971 — TAX FOR EDUCATION — PROCEDURE AND ADMINISTRATION — ASSESSMENT AND COLLECTION OF TAX — Burden of proof

In all cases of petitions for reassessment, review or appeal, the burden of proof shall be upon the petitioner or appellant, as the case may be.

72 P.S. § 7236

1971, March 4, P.L. 6, No. 2, art. II, § 236.
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