[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).
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.
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.
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.
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.
D.
Copies of graphic or written material received in evidence shall
be made available to the appellant at cost.
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.
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.
Any appeal from the decision and order of the Board shall be
in accordance with the Local Agency Law, as amended.
