1. (a) If a hearing is requested as prescribed in § 71.24(d)(5) (relating to procedure for collection—review), the Department will immediately appoint a hearing examiner to hear testimony and receive evidence and to rule upon the issues presented. The provisions of this section supersede the provisions of 1 Pa. Code § 35.185 (relating to designation of presiding officers).
2. (b) The hearing examiner so appointed shall conduct a hearing, rule upon the issues presented, and issue a decision to all parties. Such decision shall affirm, revise, or otherwise rule upon the matters presented for review and shall include findings of fact, conclusions of law, and a determination as to the amounts due or overdue. The provisions of this subsection supplement the provisions of 1 Pa. Code § 35.187 (relating to authority delegated to presiding officers).
3. (c) The Bureau will notify the political subdivision or instrumentality of the decision of the hearing examiner and will provide the political subdivision or instrumentality with a copy of such decision.
4. (d) Amounts determined to be due or overdue pursuant to subsections (b) and (c) shall be paid immediately by the political subdivision or instrumentality unless an appeal is taken; provided, however, that such appeal shall not operate as a supersedeas unless specifically so ordered by the Bureau or court.

Authority

The provisions of this § 71.25 issued under act of January 5, 1952 (P. L. (1951) 662, No. 491) (65 P. S. § § 201—209).

Source

The provisions of this § 71.25 adopted June 6, 1980, effective June 7, 1980, 10 Pa.B. 2330.

Cross References

This section cited in 34 Pa. Code § 71.23 (relating to procedures for collection—general); and 34 Pa. Code § 71.24 (relating to procedures for collection—review).