US Laws, Codes, Statutes & Cases

 
    § 164. Procedure on application.  Between the fifteenth day of January
  and  the  twenty-fifth day of May, the tax commission may itself or by a
  commissioner or assessor thereunto authorized  by  the  commission,  act
  upon  applications, compel the attendance of witnesses, administer oaths
  or affirmations and examine applicants and other witnesses  under  oath.
  It  shall  make  rules  of  practice  for  proceedings  before  the  tax
  commission, and such rules and regulations as  may  be  appropriate  and
  expedient  to  the  end  that  the  taxpayers  may have a hearing in the
  borough in which they reside or in  which  their  property  is  located,
  except  that  all applications with respect to property indicated on the
  tax maps by identification numbers shall be heard by the tax  commission
  sitting as a body at its main office.
    b.  The  tax commission shall determine the final assesed valuation or
  taxable assessed valuation,  or  the  actual  assessment  or  transition
  assessment, or the proper class designation of the real property of each
  applicant. The final assessed valuation or taxable assessed valuation of
  real  property  may  be the same as or less than the original assessment
  or, if determined to be unlawful, the same  shall  be  ordered  stricken
  from  the roll or where appropriate entered on the exempt portion of the
  roll. If it is determined that the real property is  misclassified,  the
  correct  class  designation or allocation of assessed valuation shall be
  entered on the roll.