Who represents the municipality at a tax appeal hearing?

In a tax appeal hearing, the individual who represents the municipality is the township attorney or solicitor. This legal professional is responsible for defending the municipality's tax assessment decisions and ensuring that the legal arguments are made in favor of the municipality during the hearing. The township attorney is trained in municipal law and is familiar with the specifics of tax assessment regulations and procedures, enabling them to effectively advocate for the municipality's position.

The other roles mentioned do not typically engage in representation at tax appeal hearings. A county judge presides over the proceedings but does not represent either party. The municipal clerk may assist in administrative tasks related to the appeal but is not involved in legal representation. The local treasurer handles financial matters but does not engage in legal arguments or representation for the municipality. Therefore, the township attorney or solicitor is the designated representative at these hearings, making this choice the correct answer.