[Ord. 1582, 1/7/1999, Section 1;{61} amended by Ord. 1590,
3/23/1999, Section 1]
The Local Tax Appeals Board, hereinafter "LTAB," shall consist
of three members and up to two alternates. Two members of the three-member
Board shall be citizens who are residents of the Borough of State
College. The other member of the Board shall be employed by the Borough.
The alternate members shall also be residents of the Borough of State
College. Members shall be appointed by Council and initially two members
shall be appointed for terms of two years and one member shall be
appointed for a term of one year thereafter. Their successors shall
be appointed for terms of two years. Alternate members shall be appointed
for terms of two years. Vacancies, which occur for reasons other than
the expiration of terms, shall be filled for the period of the unexpired
term.
In making appointments to the Board, Council shall seek persons
who possess qualities of impartiality, maturity and broad judgment
and in whom the community at large may be expected to have confidence.
Special consideration shall be given to individuals who have had special
training or experience in taxation or fiscal affairs.
Members of the Board shall serve without pay but may be reimbursed
for actual expenses incident to the performance of their duties within
the limits of funds available to the Board.
[Ord. 1582, 1/7/1999, Section 2]
Within 30 days following its appointment, the LTAB shall meet
and elect a chairperson. It shall create and fill such other offices
as it may determine are necessary. The term of the chairperson and
other offices shall be one year, and they shall be eligible for re-election.
The Board shall adopt rules for the transaction of its business and
shall keep a record of its actions, which shall be open to the public.
[Ord. 1582, 1/7/1999, Section 3]
The LTAB shall have the powers, obligations and duties as are
assigned to it under the provisions of the Local Taxpayers' Bill of
Rights, as set forth in 53 Pa. C.S.A. § 8421, et seq.
Jurisdiction of matters before the LTAB shall be as determined
by Council from time to time. Initially, the LTAB will have jurisdiction
of all appeals from the Borough of State College's Business Privilege
Tax.
[Ord. 1582, 1/7/1999, Section 4]
Council shall provide staffing assistance for the LTAB, as required.
