Source: https://ecode360.com/13741009
Timestamp: 2020-07-09 01:39:33
Document Index: 567516857

Matched Legal Cases: ['§ 5', '§ 5', '§ 5', '§ 5', '§ 5', '§ 5', '§ 5', 'art 1', '§ 105']

City of Harrisburg, PA License and Tax Appeal Board
§ 5-101.1 Creation.
§ 5-101.2 Authority.
§ 5-101.3 Time and procedure for appeal.
§ 5-101.4 Hearing before Board.
§ 5-101.5 Compensation.
§ 5-101.6 Appeal fee.
§ 5-101.7 Appeal of Board orders.
City of Harrisburg, PA / Title 5: Licensing and Taxation Code / Part 1 (5-100), Administration
Chapter 5-101 License and Tax Appeal Board
[HISTORY: Adopted by the City Council of the City of Harrisburg by Ord. No. 1-1971. Amendments noted where applicable.]
Conduct of hearings: see Local Agency Law, Subchapter B of Chapters 5 and 7 of Act of April 28, 1978, P.L. 202 (2 Pa.C.S.A. §§ 105, 551 to 555 and 751 to 754).
The authority of the License and Tax Appeal Board shall be:
To hear all appeals due to the action of the person or persons designated to administer any ordinance of the City relating to the issuance of licenses or the imposition of taxes other than real estate taxes.
After a hearing, and based upon findings of fact, to issue an order affirming, modifying, amending, or revoking the action of the aforesaid administrator or administrators.
To hear and determine any requests for the refund of taxes, license fees, interest, or penalties paid to the City relative to the imposition of any taxes or license fees other than real estate taxes.
Any person aggrieved by the actions of any person or persons responsible for the administration of ordinances of the City requiring the issuance of a license or imposing a tax shall file with the Tax Enforcement Administrator a written appeal within 10 days after the action has taken place. The appeal shall be filed on a form which shall be provided by said Administrator. The appeal shall be signed by the person so aggrieved.
Within 30 days from the date on which any appeal to the Board has been filed, the Board shall schedule a hearing to consider any and all matters relating to the appeal. The hearing shall be public, and the appellant shall receive written notice of the hearing at least 15 days prior to the date on which the hearing is scheduled. Similar notice shall be given to the official whose action is the subject of the appeal. Notice to the appellant shall be directed by certified mail, return receipt requested.
The hearing shall be conducted by the Board, or the Board may appoint any member as a hearing officer to take testimony and certify the same to the Board for a decision.
The hearing will be conducted in accordance with the Local Agency Law.[1]
Copies of graphic or written material received in evidence shall be made available to the appellant at cost.
Within the limits of funds appropriated by Council, members of the Board may employ or contract for clerical services and may receive compensation for performance of their duties, as may be fixed by Council.
Upon filing an appeal, the appellant shall pay a fee of $40 to the City. Said fee shall be refunded to the appellant in the event that a final decision or order is rendered in favor of the appellant, but not otherwise.
Any appeal from the decision and order of the Board shall be in accordance with the Local Agency Law, as amended.