Borough of Green Tree, PA Article V Local Tax Appeals Board

[Adopted 11-2-2004 by Ord. No. 1506 (Ch. 281 of the 1982 Code)]

§ 14-13 Establishment.

Pursuant to 53 Pa.C.S.A. § 8421 et seq., Council hereby establishes a Local Tax Appeals Board.

§ 14-14 Membership; term.

A. The Local Tax Appeals Board shall consist of three members, all of whom shall be qualified electors then residing in the Borough. In appointing each member, Council shall appoint one member from each of the following classes of individuals:

(1) A current member of Council;

(2) A current member of Council; and

[Amended 1-3-2012 by Ord. No. 1676]

(3) A current qualified elector then residing in the Borough who shall hold no other elected or appointed office in the Borough.

B. Each member shall serve an initial term of three years, subject to the right of Council to reappoint each member upon expiration of the term. A vacancy occurring in the Board shall be filled by Council from the class or classes of members set forth in Subsection A of this section for the unexpired term then remaining in the position deemed vacant.

§ 14-15 Powers and duties; compensation.

A. The Local Tax Appeals Board shall have the rights, powers and duties prescribed by the Local Taxpayers Bill of Rights Act, as set forth at 53 Pa.C.S.A. § 8421 et seq.

B. The members of the Local Tax Appeals Board shall serve without compensation.

C. The Local Tax Appeals Board shall conduct itself in accordance with the Local Taxpayers Bill of Rights Act as set forth at 53 Pa.C.S.A. § 8421, and as set forth in the administrative appeal procedures adopted by the Borough by Resolution No. 1021.