board members.
(3) In the case of board members, three hours of
training on real estate exemptions.
(d) Costs.--Costs of the training shall be paid by the
respective counties responsible for the appointment of the board
and auxiliary boards.
ยง 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
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