City of Harrisburg, PA
Dauphin County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Harrisburg by Ord. No. 1-1971. Amendments noted where applicable.]
CROSS-REFERENCES
Conduct of hearings: see Local Agency Law, Subchapter B of Chapters 5 and 7 of Act of April 28, 1978, P.L. 202 (2 Pa.C.S.A. §§ 105, 551 to 555 and 751 to 754).
General power to levy license taxes: see 3rd Class Code § 2601 (53 P.S. § 37601).

§ 5-101.1 Creation.

There is hereby created the License and Tax Appeal Board, which shall have the powers set forth in this chapter and whose membership shall consist of three residents of the City who shall be appointed by the Mayor with the advice and consent of Council. Their terms of office shall be three years and shall be so fixed that the term of office of one member shall expire each year. The Board shall promptly notify the Mayor of any vacancies which occur. Appointments to fill vacancies shall be only for the unexpired portion of the term. Members of the Board shall hold no other office in the City. At least one member of the Board shall be a certified public accountant.

§ 5-101.2 Authority.

The authority of the License and Tax Appeal Board shall be:
A. 
To hear all appeals due to the action of the person or persons designated to administer any ordinance of the City relating to the issuance of licenses or the imposition of taxes other than real estate taxes.
B. 
After a hearing, and based upon findings of fact, to issue an order affirming, modifying, amending, or revoking the action of the aforesaid administrator or administrators.
C. 
To hear and determine any requests for the refund of taxes, license fees, interest, or penalties paid to the City relative to the imposition of any taxes or license fees other than real estate taxes.

§ 5-101.3 Time and procedure for appeal.

Any person aggrieved by the actions of any person or persons responsible for the administration of ordinances of the City requiring the issuance of a license or imposing a tax shall file with the Tax Enforcement Administrator a written appeal within 10 days after the action has taken place. The appeal shall be filed on a form which shall be provided by said Administrator. The appeal shall be signed by the person so aggrieved.

§ 5-101.4 Hearing before Board.

A. 
Within 30 days from the date on which any appeal to the Board has been filed, the Board shall schedule a hearing to consider any and all matters relating to the appeal. The hearing shall be public, and the appellant shall receive written notice of the hearing at least 15 days prior to the date on which the hearing is scheduled. Similar notice shall be given to the official whose action is the subject of the appeal. Notice to the appellant shall be directed by certified mail, return receipt requested.
B. 
The hearing shall be conducted by the Board, or the Board may appoint any member as a hearing officer to take testimony and certify the same to the Board for a decision.
C. 
The hearing will be conducted in accordance with the Local Agency Law.[1]
[1]
Editor's Note: See 2 Pa.C.S.A. § 105 et seq.
D. 
Copies of graphic or written material received in evidence shall be made available to the appellant at cost.

§ 5-101.5 Compensation.

Within the limits of funds appropriated by Council, members of the Board may employ or contract for clerical services and may receive compensation for performance of their duties, as may be fixed by Council.

§ 5-101.6 Appeal fee.

Upon filing an appeal, the appellant shall pay a fee of $40 to the City. Said fee shall be refunded to the appellant in the event that a final decision or order is rendered in favor of the appellant, but not otherwise.

§ 5-101.7 Appeal of Board orders.

Any appeal from the decision and order of the Board shall be in accordance with the Local Agency Law, as amended.