Township of Upper Moreland, PA
Montgomery County
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Table of Contents
Table of Contents
[Adopted 11-9-1998 by Ord. No. 1382 (Title 2, Ch. 7, Art. 8, of the 1977 Code)]
A. 
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. 
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.