[Adopted 6-7-1999 by Ord. No. 1999-3[1]]
[1]
Editor's Note: For informational purposes,
the prefatory clauses of this ordinance provided as follows:
“WHEREAS, the General Assembly of the
Commonwealth of Pennsylvania enacted the Local Taxpayers Bill of Rights
(the 'LTBR') within the provisions of Act 50 of 1998; and”
“WHEREAS, the Local Taxpayers Bill of
Rights requires political subdivisions levying certain local taxes
('eligible taxes'), as that term is defined in the LTBR, to adopt
rules and regulations for practice, procedure and administration in
the audit, assessment, appeal, determination and collection of eligible
taxes; and”
“WHEREAS, the Borough of Greencastle
levies certain taxes which qualify as eligible taxes under the LTBR;
and”
“WHEREAS, in order to comply with the
requirements of the Local Taxpayers Bill of Rights, the Borough Council
of the Borough of Greencastle desires to adopt rules and regulations
for practice and procedure implementing the LTBR, a notice to taxpayers,
a disclosure statement and administrative appeal procedures relating
to taxpayer petitions.”
The rules and regulations attached hereto as
Exhibit A[1] and incorporated herein are hereby approved and adopted.
[1]
Editor's Note: Exhibit A is on file in the
Borough offices.
The disclosure statement, substantially in the
form set forth in Exhibit B[1] attached hereto and incorporated herein, is hereby approved
and adopted.
[1]
Editor's Note: Exhibit B is on file in the
Borough offices.
The form of petition for appeal and refund,
substantially in the form set forth in Exhibit C[1] attached hereto and incorporated herein, is hereby approved
and adopted.
[1]
Editor's Note: Exhibit C is on file in the
Borough offices.
The Borough Council of the Borough of Greencastle
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 Local Taxpayers Bill of Rights (LTBR) shall be undertaken by the
Borough Council of the Borough of Greencastle, Franklin County, Pennsylvania,
sitting in executive session.
The Administrative Appeals Procedures set forth
in the Rules and Regulations substantially in the form set forth in
Exhibit D,[1] attached hereto and incorporated herein, are hereby approved
and adopted.
[1]
Editor's Note: Exhibit D is on file in the
Borough offices.
This article shall become effective in accordance
with the provisions of law and shall be applicable to eligible taxes
as of January 1, 1999.
