Petitions for Review to Board of Finance & Revenue

KANE, Attorney General; CAREY, JR., Deputy Attorney General; YAKOWICZ, Solicitor General,

You have asked whether the affidavit required to be filed with a petition for review pursuant to section 1103 of The Fiscal Code of April 29,1929, P.L. 343, as amended, 72P.S. §1103, is such an essential part of the petition that the failure to submit one within the 90-day appeal period, or the submission of one which does not substantially conform to the provisions of the act, renders the petition void, or whether the board may act on such petition provided only the affidavit is *728supplied prior to the…