§ 32.098 APPEALS.
   (A)   Earned income tax credit appeals.
      (1)   Any taxpayer aggrieved by a decision under this subchapter shall have a right to appeal said decision.
      (2)   A taxpayer shall have 30 days to appeal a decision or rejection of claim.
      (3)   All appeals of decisions under § 32.097 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the Local Taxpayers Bill of Rights.
   (B)   Real property tax credit appeals.
      (1)   Any taxpayer aggrieved by a decision under this section shall have a right to appeal said decision.
      (2)   A taxpayer shall have 30 days to appeal a decision or rejection of claim.
      (3)   All appeals under this section shall follow the provisions of 2 Pa. C.S. Chapter 5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law."
(Ord. 2022-1, passed 7-26-2022)