≡ Menu

By-Laws / Appeal Process

By-Laws | Tax Appeal Board Regulations | Tax Appeal Petition


 

The by-laws were drafted by the TCC Officers and reviewed with the Interim TCC Solicitor, Geoffrey Beauchamp, Esq.

The draft by-laws were developed using the Pennsylvania Department of Community and Economic Development (DCED) model. The 4 officers also reviewed other sample by-law documents and the by-laws of other counties, and have made suggested revisions based on some good ideas we found there.

The proposed by-laws provide for all of the required provisions of Act 32, including a method for counting votes, what constitutes a quorum, meeting dates, reorganization, election of officers, public notices, and appointment of a Tax Appeals Board.

The proposed by-laws include two options for counting votes as follows:

Weighted voting determined by a formula that includes 50% of proportional population of each Taxing Authority in proportion to the total population of the Tax Collection District (TCD), and 50% to the proportional income tax revenues collected in proportion to the total income tax collection in the TCD.

Non-Weighted voting where each Delegate will have one equally weighted vote for each Taxing Authority

The Board of Delegates must decide which voting system will be used in the by-laws.

Given the size of the Bucks County TCC, the Executive Officers believe the best way to provide for the day to day operations of the TCC is to appoint a Management Committee consisting of the elected Officers and five other appointed delegates with specific powers granted to it by the Board. The proposed by-laws provide for the appointment of a Management Committee. The Management Committee will generally meet monthly to review TCC operations and make any necessary decisions for the efficient operation of the TCC within the authority limits granted to it by the Board. The Management Committee will report to the Board on a quarterly basis.

One key provision in the by-laws is the requirement for a 2/3 super majority vote of all delegate votes to merge with another TCC, purchase or sell real estate, incur debt not included in a budget, and to create a tax bureau to collect taxes.

The by-laws also provide for the appointment of an Executive Director by the Board. I understand that we talked about not having this in the bylaws at the last meeting. While the Executive Officers believe that the Bucks TCC can operate without an Executive director at this time, we also think the TCC may want to consider the appointment of an Executive Director in the future, on a part time basis. We have learned, for example, that the Northampton County TCC has hired the Meyner Center at Lafayette College as its Executive Director at $65 per hour, for an estimated $12,000 per year. The duties include preparing and sending all required TCC notices and correspondence, preparing minutes, processing invoices, facilitating meetings, preparing monthly financial statements, preparing RFP’s, and performing other duties as determined by the Board. We don’t see the harm in having this provision in the bylaws, even if it is not our intention to use an Executive director at this time.

The by-laws require that the TCC meet quarterly. The Board must establish its regular meeting dates, and the date for the annual reorganization meeting. All Officers and members of the Management Committee serve for a one year term and must be re-elected by the Board at the annual organization meeting.

The by-laws provide that the TCC fiscal year will be January 1 through December 31. It also provides that the allocation of TCC expense will be based on the proportionate share of Earned Income Taxes collected by each Taxing Authority in the TCD to the total Earned Income Taxes collected by all of the Taxing Authorities in the TCD.

The bylaws provide for appropriate bonds and insurance to protect the TCC from adverse litigation, and include provisions for the addition of a Taxing Authority to the TCC.

The Executive Officers believe these bylaws are an appropriate document to guide the organization and operation of the Bucks County TCC, and recommend approval by the Board of Delegates.