§ 8853. Auxiliary appeal boards and alternates.
(a) Establishment and authority.--In conjunction with a countywide revision of assessments involving either a change in the established predetermined ratio, or revaluing the properties and applying the predetermined ratio, or in conjunction with hearing and determining appeals by a person aggrieved by an assessment, or in conjunction with the homestead exclusion pursuant to Subchapter F of Chapter 85 (relating to homestead property exclusion) or Ch. 3 Subch. E of the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, the county commissioners may establish up to four temporary auxiliary appeal boards, each to be known as an auxiliary appeal board. The term of existence for an auxiliary appeal board shall be the period of time required by the auxiliary appeal board to hear and determine appeals from new assessment values in accordance with this chapter and appeals taken from assessments in the next succeeding year or the period of time required to hear and determine appeals by any person aggrieved by an assessment in accordance with section 8844(e) (relating to notices, appeals and certification of values) or the period of time required to hear and determine appeals arising from applications for the homestead exclusion. The authority of an auxiliary appeal board shall be limited to hearing and determining appeals from assessments in accordance with the provisions of this chapter and the regulations of the board established pursuant to section 8852 (relating to regulations of board).
(b) Membership.--An auxiliary appeal board shall be composed of three members who shall be appointed by the county commissioners to serve for the time that the auxiliary appeal board is in existence. Members of an auxiliary appeal board shall be competent and qualified residents of the county. Vacancies on an auxiliary appeal board shall be filled by appointment by the county commissioners for the duration of the auxiliary appeal board's existence, but the unavailability of a member of the board for a scheduled hearing for which an alternate member may be appointed in accordance with subsection (c) shall not be considered a vacancy on the board. Any salary of members of an auxiliary appeal board shall be fixed by the salary board of the county.
(c) Alternates.--In addition to the appointment of three members to each auxiliary appeal board created in accordance with subsection (a), the county commissioners may appoint no more than eight alternate members, each of whom may serve as directed by the board of assessment appeals on any auxiliary appeal board in the event that a member of an auxiliary appeal board is unavailable for a scheduled hearing by reason of being absent, having a conflict or being disqualified. Alternate members shall be appointed for the same length of time as any auxiliary appeal board is in existence. Any salary of alternate members serving on an auxiliary appeal board shall be fixed by the salary board of the county. An alternate member shall have the same authority as a member appointed under subsection (a) to participate in the hearing and determination of appeals from assessments after a countywide revision of assessments or homestead exclusion.
Cross References. Section 8853 is referred to in section 8802 of this title.
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