§697. Audits; determination of bureau
The bureau may audit the records of a municipality to ensure compliance with this subchapter. The bureau may independently review the records of a municipality to determine if exemptions have been properly approved. If the bureau determines that an exemption was improperly approved for any of the 3 years immediately preceding the determination, the bureau shall ensure, by setoff against other payments due the municipality under this subchapter or subchapter 4-B, that the municipality is not reimbursed for the exemption. A municipality that is aggrieved by a determination of the bureau under this subchapter may appeal pursuant to section 151. [PL 2017, c. 211, Pt. A, §11 (AMD).]
SECTION HISTORY
PL 2005, c. 623, §1 (NEW). PL 2017, c. 211, Pt. A, §11 (AMD).