A. A hearing on the petition may be requested, but shall not be mandatory. If requested and granted, the hearing shall be scheduled by the Tax Appeals Board within 45 days of its filing. All hearings shall be held at the Upper Dublin Township Administrative Building, unless the Tax Appeals Board, the taxpayer and the Township agree otherwise.
B. All testimony before the Tax Appeals Board shall be sworn, but customary rules of evidence may be waived in the interest of fairness and judicial economy. It is not required that testimony be transcribed.
C. Any request for a continuance of the hearing by the taxpayer must be accompanied by a letter agreeing to an extension of time for the Tax Appeals Board to make a decision on the petition, which extension must be at least equal to the number of days delay caused by the request.