[HISTORY: Adopted by the Board of Supervisors of the Township of Athens 12-9-1998 by Ord. No. 154. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 146.
There is hereby established a Tax Hearing Board consisting of the five members of the Board of Supervisors to hear refund petitions and appeals under the provisions of 53 P.S. § 8430.
A. 
Quorum. A quorum of the Tax Hearing Board shall exist when a majority of members of the Tax Hearing Board are present.
B. 
Financial interest. A member of the Board shall not participate in any hearing or vote on any appeal in which that member has a direct or indirect financial interest, or is engaged as a contractor, or is engaged in the preparation of plans and specifications, or in which that member has any personal interest.
C. 
Any hearing or review shall take place in executive session.
The Tax Hearing Board shall have the following powers and duties:
A. 
Appeals. The Tax Hearing Board shall hear all appeals and/or requests for review made to it and, depending on its findings, shall decide whether relief sought in such appeals shall be granted.
B. 
Interpretation. The Tax Hearing Board shall hear all appeals and/or requests for review made to it and, depending on its findings, shall decide whether relief sought in such appeals shall be granted.
C. 
Decision of the Board. A decision to affirm, modify or reverse the decisions of the local taxing authority shall be made by a majority of those present and sitting as the Tax Hearing Board in any specific case. All decisions of the Board shall also retain in its files a copy of each decision, which files shall not be available for inspection by the public. Each decision shall set forth fully the reason for the decision of the Tax Hearing Board and the findings of fact on which the decision was based.
A. 
Appeals or refund requests. Any person requesting a review or aggrieved by a decision of the local taxing authority or by any other employee or official charged with the administration and enforcement of a taxing ordinance and of those applicable taxes or ordinances may, upon petition, appeal to the Tax Hearing Board. All appeals shall be made in writing, stating the grounds upon which the appeal is based, and shall be filed with the Office of Tax Enforcement. An appeal must be taken within 90 days of action or of the receipt of written notice of any decision or ruling which is being appealed. Any request for a refund shall be filed within three years of the due date of the report or one year after the date of the payment of the tax, whichever shall be later.
B. 
The Tax Hearing Board shall meet and conduct a hearing within 30 days of the receipt of a petition for an appeal or request for a review of refund. All hearings shall be closed to the public and only those persons whose interest may be affected shall be given an opportunity to be heard. The hearing shall be informal but a record shall be kept of all evidence and testimony presented at the hearing. Decisions shall be rendered within 60 days of the filing of an appeal or petition.
C. 
Court review. Any person or persons aggrieved by any final order or decision of the Tax Hearing Board may appeal such order or decision within 30 days to the Court to Common Pleas in accordance with the rules of civil procedure