A. The Tax Appeals Board's decision on the petition shall be in writing and shall be forwarded by regular mail to the taxpayer and the Township within 60 days of the date a complete and accurate petition is received. Failure to act within 60 days (unless waived or extended by the taxpayer) shall result in the petition being deemed approved.
B. The Tax Appeals Board's decision shall be based on principles of law and equity.
C. Any person aggrieved by the Tax Appeals Board's decision who has a direct interest in the decision shall have the right to appeal de novo to the Court of Common Pleas of Montgomery County within 30 days of the date of the decision.