In order to make the determinations in petitions from taxpayers relating to an assessment or refund of an eligible tax, the Borough hereby adopts the following administrative process:
(a) Review or hearing and decision by a Local Tax Appeal Board, consisting of four members. Council shall determine the qualifications for service on the board, and compensation, if any, and shall appoint the members of the Board by way of separate resolutions;
(b) Review and decision by Council in executive session; or
(c) Hearing and decision by a hearing officer appointed by Council. The Borough shall determine the qualifications of such hearing officer, and compensation, if any, and shall appoint the hearing officer by way of separate resolution.
(Res. 1999-3. Passed 1-18-99.)