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Members shall serve until their successors are appointed. A <br /> vacancy shall be filled by the appointing authority of the member <br /> who created the vacancy. <br /> The Land Transfer Tax Appeals Board shall meet at the call <br /> of the chairman and shall meet as often as needed to hear <br /> appeals. All appeals to the Board shall be heard by the Board <br /> within 45 days of the date the tax collector receives a notice of <br /> appeal. The Board shall issue a written decision within 20 days <br /> after hearing an appeal and shall send a copy of the decision to <br /> the appellant and to the tax collector. If the decision states <br /> that an appellant , paid more tax than was due, the Register of <br /> Deeds shall immediately refund to the appellant the amount of <br /> overpayment. The appellant and the tax assessor may appeal the <br /> decision of the Board in an action brought in the superior court <br /> of the county. An appeal to the superior court of the county <br /> shall be heard de novo. <br /> (e) Use and distribution of Tax Revenue. Proceeds of the <br /> tax shall be divided on a quarterly basis among the county and <br /> the municipalities located in the county in accordance with the <br /> per capita method as herein defined after the county has deducted <br /> its, cost of administering and collecting the tax, less refunds. <br /> The revenue may be used only for capital expenditures. All <br /> proceeds upon distribution shall be placed in a special Capital <br /> Reserve Fund for use by the county and the municipalities in the <br /> county electing to share the proceeds for any of the following <br /> capital expenditures for which it is authorized by law to <br /> appropriate funds. <br />