(A) The Appeals Board shall consist of the Board of Supervisors acting in executive session, without any maximum or minimum limitation on the number of persons acting as the Board of Supervisors, provided that a quorum exists.
(B) The decision by the Board of Supervisors acting in executive session shall be based solely on the petition and record. Decisions on petitions shall be issued within 60 days of the date a complete and accurate petition is received. Failure to act within 60 days shall result in the petition being deemed approved.
(C) Any person aggrieved by a decision under this section who has a direct interest in the decision shall have the right to appeal to the County Court of Common Pleas vested with the jurisdiction of local tax appeals by or pursuant to 42 Pa.C.S. § 5571(b).
(D) Decisions by the Appeals Board shall be made according to principles of law and equity.
(Ord. 1999-3, passed 12-21-1999)