The disclosure statement, substantially in the form
set forth in Schedule 2 attached hereto and incorporated herein, is
hereby approved and adopted.[2]
The form of petition for appeal and refund, substantially
in the form set forth in Schedule 3 attached hereto and incorporated
herein, is hereby approved and adopted.[3]
The Board of Supervisors hereby determines that administrative
appeal procedures relating to petitions for appeal and refund submitted
by taxpayers in connection with the assessment, determination or refund
of an eligible tax under the Local Taxpayers Bill of Rights (LTBR)
shall be undertaken by the Joint Local Tax Collection Appeals Board
comprised of three members, two of whom shall be chosen, and their
amount of compensation determined, by the Board of Supervisors by
resolution. At least one member shall be knowledgeable in municipal
tax laws. The third member shall be appointed by the Richland School
District. The amount of compensation and qualifications of the third
Board member shall be at the discretion of the Richland School District
Board of Directors.
The administrative appeal procedures set forth in
the rules and regulations and substantially in the form set forth
in Schedule 4, attached hereto and incorporated herein, are hereby
approved and adopted.[4]