[Adopted 2-15-1999 by Ord. No. 762]
[1]
Editor's Note: The Schedules referred to herein
are on file in the Borough offices.
The rules and regulations attached hereto as
Schedule 1 and incorporated herein are hereby approved and adopted.
The disclosure statement, substantially in the
form set forth in Schedule 2 attached hereto and incorporated herein,
is hereby approved and adopted.
The form of petition for appeal and refund,
substantially in the form set forth in Schedule 3 attached hereto
and incorporated herein, is hereby approved and adopted.
The governing body hereby determines that administrative
appeal procedures relating to petitions for appeal and refund submitted
by taxpayers in connection with the assessment, determination or refund
of an eligible tax under the LTBR shall be undertaken by a Hearing
Officer.
The governing body hereby appoints Berkheimer
Associates of Bangor, Pennsylvania, as Hearing Officer.
The administrative appeal procedures set forth
in the rules and regulations and substantially in the form set forth
in Schedule 4, attached hereto and incorporated herein, are hereby
approved and adopted.
This article shall become effective in accordance
with the provisions of law and shall be applicable to eligible taxes
as of January 1, 1999.
