[Adopted 5-10-1999 by Ord. No. 2170]
A Township Tax Appeals Board, to be composed of three members, is hereby established for the Township of Whitehall. All members of the Tax Appeals Board shall serve without compensation, but may be reimbursed for necessary and reasonable expenses not to exceed $20 per regularly scheduled meeting.
[Amended 8-8-2005 by Ord. No. 2578]
Each member of the Tax Appeals Board shall be a resident of the Township of Whitehall. Members of the initial Tax Appeals Board appointed by the Board of Commissioners shall have the following terms: one member shall be appointed for a one year term, one member shall be appointed for a two year term and one member shall be appointed for a three year term. Thereafter members of the Tax Appeals Board shall be appointed by the Board of Commissioners for terms of three years or until his/her successor shall be appointed and qualified. The chairman of the Tax Appeals Board shall promptly notify the Board of Commissioners concerning vacancies and each such vacancy shall be filled for its unexpired term.
Any member of the Tax Appeals Board, once qualified and appointed, may be removed from office pursuant to the procedures of § 1-99 hereof.
[Amended 6-8-2009 by Ord. No. 2776, approved 11-3-2009]
The Tax Appeals Board shall elect it own chairman, vice-chairman and secretary who shall serve annual terms and may succeed themselves. The Tax Appeals Board may make and alter rules, bylaws and regulations to govern it procedures consistent with the ordinances of Whitehall Township and the laws of the Commonwealth provided the same are approved, by motion, of the Board of Commissioners. The Tax Appeals Board shall make a full record of its business. Reports of the Tax Appeals Board's activities may be made as often as may be necessary, or as requested by the Board of Commissioners. All official actions of the Tax Appeals Board shall be made by resolution, concurred in by a majority of those members present who represent a quorum. Such resolutions shall be numbered consecutively for each calendar year and shall be signed by the chairman and attested to by the secretary of the Tax Appeals Board. Administrative assistance shall be provided by the Mayor as determined between the Chairman of the Tax Appeals Board and the Mayor. The Tax Appeals Board shall meet as and when needed and such meetings shall be open to the public. The Tax Appeals Board may schedule other work sessions as required.
The Tax Appeals Board shall have the power and shall be required to:
A. 
Hold hearings on taxpayer appeals filed under and pursuant to the Whitehall Township Taxpayers Bill of Rights, Ord. No. 2144, 3-8-1999 (§ 24-701 et seq.). The Board shall conduct hearings and make decisions in accordance with the following requirements:
(1) 
The Board shall give written notice to the appellant and the Board of Commissioners. The notices herein requested shall state the time, place and location of the hearing.
(2) 
Hearings shall be held within 30 days from the date of the applicant's request therefor, unless the applicant has agreed, in writing, to an extension of time. The Board of Commissioners may prescribe reasonable fees with respect to hearings before the Tax Appeals Board. Fees for said hearings may include costs and necessary administrative overhead connected with the hearings. The costs, however, shall not include legal expenses of the Tax Appeals Board, expenses for technical consultants or expert witness costs.
(3) 
The parties to the hearing shall be the appellant and the Township.
(4) 
The chairman or acting chairman of the Board shall have power to administer oaths and issue subpoenas to compel the attendance of witnesses and the production of relevant documents and papers including witnesses and documents requested by the parties.
(5) 
The parties shall have the right to be represented by counsel and shall be afforded the opportunity to present evidence and argument and to cross-examine adverse witnesses on all relevant issues. The Mayor shall appoint a solicitor to represent the Tax Appeals Board. Such solicitor shall be approved by the Board of Commissioners. Such solicitor shall not be the Township Solicitor or any one in the Township Solicitor's office.
[Amended 6-8-2009 by Ord. No. 2776, approved 11-3-2009]
(6) 
Formal rules of evidence shall not apply, but irrelevant, immaterial or unduly repetitious evidence shall be excluded.
(7) 
The Board shall keep a stenographic record of the proceedings. The appearance fee for a stenographer shall be shared equally by the appellant and the Board. The cost of the original transcript shall be paid by the Board if the transcript is ordered by the Board, or shall be paid by the person appealing from the decision of the Board if such appeal is made, and in either event, the cost of additional copies shall be paid by the person requesting such copy or copies. In other cases, the party requesting the original transcript shall bear the cost thereof.
(8) 
The Board shall not communicate, directly or indirectly, with any party or his/her/its representatives in connection with any issue involved except upon notice an opportunity for all parties to participate; shall not take notice of any communication, reports, staff memoranda or other materials, except advice from their solicitor, unless all parties are afforded an opportunity to contest the material so noticed; and shall not inspect the site or its surroundings with any party or his representative unless all parties are given an opportunity to be present.
(9) 
The Board shall render a written decision within 45 days after the last hearing before the Board. Each decision shall be accompanied by findings of fact and conclusions based thereon, together with the reasons therefor.
(10) 
A copy of the final decision shall be delivered to the appellant personally or mailed to him/her/it not later than the day following its date.
B. 
Maintain and keep on file records of its actions. All records and files shall be maintained by and in the possession of the Board of Commissioners at the Township Municipal Building.