Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 49205. Council to be court of appeal in certain cases

The town council of every borough hereafter incorporated shall constitute a court of appeal, and prior to the collection of any borough tax, the collector shall inform each inhabitant of the amount of his tax and of the time and place of appeal:  Provided, That the court of appeal shall have no other power, as such, than to determine the apportionment of said taxes, and to remedy any grievance that may occur.