The county commissioners, acting as boards of revision, and boards for the assessment
and revision of taxes, of the several counties shall have power, when hearing tax
appeals, either in triennial or inter-triennial years, to sit and to hold hearings
and dispose of appeals away from the county seat and within the city, borough, town
or township of the county where the appeals originate, and to take action on any such
appeals with like force and effect as if said appeals were regularly heard and action
thereon taken in their respective offices at the county seat.
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