PHILADELPHIA HOME RULE CHARTER
CHAPTER 2 DEPARTMENT OF COLLECTIONS AND ITS DEPARTMENTAL BOARD AND COMMISSION
§6-207. Tax Review Board.
The Tax Review Board shall perform such duties as the
Council shall from time to time impose upon it.
ANNOTATION
Sources: Cf. the Fiscal Code of 1929, Act of April 9, 1929,
P.L. 343, Section 503, as amended.
Purposes: The Tax Review Board is to be the official agency of
the City to which taxpayers may appeal decisions of the executive branch of the
government affecting their tax liability. Disputed tax cases will frequently be
settled quickly and with the least expense to the taxpayer and the City through
resort to the Board. The scope of the functions of the Board is left to
councilmanic determination so that it may meet needs in this area as they
arise.