(a) General rule.--A governing body that establishes a tax credit under this chapter shall adopt, by ordinance or resolution, a process for rejecting a claim by an active volunteer who does not satisfy all of the criteria established under this chapter for each type of tax credit provided under this chapter.
(b) Appeal.--An active volunteer shall have the right to appeal a claim that has been rejected by a governing body. The governing body shall establish, by ordinance or resolution, the procedure by which a rejected claim can be appealed.