[Adopted 11-9-1998 by Ord. No. 1382 (Title 2, Ch. 7, Art.
8, of the 1977 Code)]
A.Â
The Township, together with the Upper Moreland School District, shall
form an Earned Income Tax Review Board which shall have the authority
to hear and decide appeals from determinations of the Earned Income
Tax Office regarding assessments, audits and denials or reductions
of refunds or credits of earned income tax.
B.Â
The Earned Income Tax Review Board may affirm, reverse or modify
the determination appealed from in accordance with the ordinances
of the Township and the Local Tax Enabling Act, as amended.
The Township and School District shall promulgate rules and
regulations for the operation of the Earned Income Tax Review Board,
including but not limited to the procedure for filing petitions for
review and conduct of the hearings. Such rules and regulations shall
be available to any taxpayer upon request to the Earned Income Tax
Office.
