A Township Tax Appeals Board, to be composed
of three members, is hereby established for the Township of Whitehall.
All members of the Tax Appeals Board shall serve without compensation,
but may be reimbursed for necessary and reasonable expenses not to
exceed $20 per regularly scheduled meeting.
[Amended 8-8-2005 by Ord. No. 2578]
Each member of the Tax Appeals Board shall be
a resident of the Township of Whitehall. Members of the initial Tax
Appeals Board appointed by the Board of Commissioners shall have the
following terms: one member shall be appointed for a one year term,
one member shall be appointed for a two year term and one member shall
be appointed for a three year term. Thereafter members of the Tax
Appeals Board shall be appointed by the Board of Commissioners for
terms of three years or until his/her successor shall be appointed
and qualified. The chairman of the Tax Appeals Board shall promptly
notify the Board of Commissioners concerning vacancies and each such
vacancy shall be filled for its unexpired term.
Any member of the Tax Appeals Board, once qualified and appointed, may be removed from office pursuant to the procedures of §
1-99 hereof.
[Amended 6-8-2009 by Ord. No. 2776, approved 11-3-2009]
The Tax Appeals Board shall elect it own chairman,
vice-chairman and secretary who shall serve annual terms and may succeed
themselves. The Tax Appeals Board may make and alter rules, bylaws
and regulations to govern it procedures consistent with the ordinances
of Whitehall Township and the laws of the Commonwealth provided the
same are approved, by motion, of the Board of Commissioners. The Tax
Appeals Board shall make a full record of its business. Reports of
the Tax Appeals Board's activities may be made as often as may be
necessary, or as requested by the Board of Commissioners. All official
actions of the Tax Appeals Board shall be made by resolution, concurred
in by a majority of those members present who represent a quorum.
Such resolutions shall be numbered consecutively for each calendar
year and shall be signed by the chairman and attested to by the secretary
of the Tax Appeals Board. Administrative assistance shall be provided
by the Mayor as determined between the Chairman of the Tax Appeals
Board and the Mayor. The Tax Appeals Board shall meet as and when
needed and such meetings shall be open to the public. The Tax Appeals
Board may schedule other work sessions as required.
The Tax Appeals Board shall have the power and
shall be required to:
A. Hold hearings on taxpayer appeals filed under and
pursuant to the Whitehall Township Taxpayers Bill of Rights, Ord.
No. 2144, 3-8-1999 (§ 24-701 et seq.). The Board shall conduct
hearings and make decisions in accordance with the following requirements:
(1) The Board shall give written notice to the appellant
and the Board of Commissioners. The notices herein requested shall
state the time, place and location of the hearing.
(2) Hearings shall be held within 30 days from the date
of the applicant's request therefor, unless the applicant has agreed,
in writing, to an extension of time. The Board of Commissioners may
prescribe reasonable fees with respect to hearings before the Tax
Appeals Board. Fees for said hearings may include costs and necessary
administrative overhead connected with the hearings. The costs, however,
shall not include legal expenses of the Tax Appeals Board, expenses
for technical consultants or expert witness costs.
(3) The parties to the hearing shall be the appellant
and the Township.
(4) The chairman or acting chairman of the Board shall
have power to administer oaths and issue subpoenas to compel the attendance
of witnesses and the production of relevant documents and papers including
witnesses and documents requested by the parties.
(5) The parties shall have the right to be represented
by counsel and shall be afforded the opportunity to present evidence
and argument and to cross-examine adverse witnesses on all relevant
issues. The Mayor shall appoint a solicitor to represent the Tax Appeals
Board. Such solicitor shall be approved by the Board of Commissioners.
Such solicitor shall not be the Township Solicitor or any one in the
Township Solicitor's office.
[Amended 6-8-2009 by Ord. No. 2776, approved 11-3-2009]
(6) Formal rules of evidence shall not apply, but irrelevant,
immaterial or unduly repetitious evidence shall be excluded.
(7) The Board shall keep a stenographic record of the
proceedings. The appearance fee for a stenographer shall be shared
equally by the appellant and the Board. The cost of the original transcript
shall be paid by the Board if the transcript is ordered by the Board,
or shall be paid by the person appealing from the decision of the
Board if such appeal is made, and in either event, the cost of additional
copies shall be paid by the person requesting such copy or copies.
In other cases, the party requesting the original transcript shall
bear the cost thereof.
(8) The Board shall not communicate, directly or indirectly,
with any party or his/her/its representatives in connection with any
issue involved except upon notice an opportunity for all parties to
participate; shall not take notice of any communication, reports,
staff memoranda or other materials, except advice from their solicitor,
unless all parties are afforded an opportunity to contest the material
so noticed; and shall not inspect the site or its surroundings with
any party or his representative unless all parties are given an opportunity
to be present.
(9) The Board shall render a written decision within 45
days after the last hearing before the Board. Each decision shall
be accompanied by findings of fact and conclusions based thereon,
together with the reasons therefor.
(10)
A copy of the final decision shall be delivered
to the appellant personally or mailed to him/her/it not later than
the day following its date.
B. Maintain and keep on file records of its actions.
All records and files shall be maintained by and in the possession
of the Board of Commissioners at the Township Municipal Building.