The governing body 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 LTBR shall be undertaken by governing
body in executive session.
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.
This article shall become effective in accordance
with the provisions of law and shall be applicable to eligible taxes
as of January 1, 1999.