In hearing an appeal under this section, the Borough Council
of the Borough of Lewistown shall not be bound by technical rules
of evidence. It will receive evidence, including production of books,
records, documents and other data, that may be relevant and of reasonably
probative value to the appeal. Formal rules of evidence do not apply.
Reasonable examination and cross-examination shall be permitted. However,
the presiding officer may rule that irrelevant, immaterial or unduly
repetitious evidence is to be excluded, or that hearsay evidence which
cannot be contested or rebutted by another party is to be excluded.
The appellant shall have the burden of proof on all issues.