[Ord. No. 454,
passed 2-10-1999]
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The imposition, collection and enforcement of the following
taxes levied by the Township are subject to the rules contained herein:
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Earned income tax;
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Per capita tax;
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Occupational privilege tax;
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Realty transfer tax; and
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Amusement device tax.
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The rules set forth herein do not apply to real estate taxes
except for the provisions relating to interest on refunds and realty
transfer tax.
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[Ord. No. 454,
passed 2-10-1999]
A.
Taxpayers shall have a minimum of 30 calendar days from the mailing
date of requests for information from the Township to respond to such
requests.
B.
Upon a written application for a reasonable extension of time to
respond to a request for information, the Township shall grant an
extension for good cause. (The Township will notify the taxpayer of
the procedure to obtain an extension in the initial request for information.)
C.
No action will be taken for the tax year in question until expiration
of the response period, including any extension thereof.
[Ord. No. 454,
passed 2-10-1999]
A.
The Township may request information regarding taxes required to
be paid or tax returns required to be filed no more than three years
prior to the mailing date of the notice.
B.
The Township may make such additional reasonable requests for information
as necessary to determine if the taxpayer has failed to file a return,
under reported income or failed to pay a tax for one or more of the
tax periods covered by the initial request. Any such additional request
shall provide the taxpayer with 30 days to respond and provide the
taxpayer with a procedure to obtain an extension of such thirty-day
period for good cause.
[Ord. No. 454,
passed 2-10-1999]
A taxpayer may be required to provide copies of the taxpayer's
federal individual income tax return when the Township can show that
the federal tax information is reasonably necessary for the enforcement
or collection of an eligible tax and the information is not available
from other sources or the Department of Revenue of the Commonwealth
of Pennsylvania.
[Ord. No. 454,
passed 2-10-1999]
A.
A taxpayer may file a written request for a refund or credit of an
eligible tax with the Township. The request shall be filed within
three years of the due date of such taxpayer's tax return to
the Township (the "return") (as extended) or one year after actual
payment of the eligible tax, whichever is later.
B.
If no return is required, the written request shall be made within
three years after the due date for payment of the eligible tax or
within one year after actual payment of the eligible tax, whichever
is later.
C.
Any written document (including a return) filed with the Township
showing an overpayment of tax shall be construed as a request for
a cash refund unless otherwise indicated.
D.
Any request for a refund of an overpayment of tax shall not be considered
a petition for an administrative appeal nor preclude a taxpayer from
filing a petition for an administrative appeal.
E.
With certain exceptions, interest on overpayments will bear simple
interest from the date of overpayment until the date of resolution.
The interest rate will be determined in accordance with state law
[simple interest at the same rate as the commonwealth is required
to pay pursuant to Section 806.1 of the Fiscal Code (71 P.S. § 806.
1)]
[Ord. No. 454,
passed 2-10-1999]
The Township shall notify a taxpayer in writing of its basis
for the determination of any underpayment of an eligible tax. This
notice shall include the following:
A.
The tax period for which the underpayment is asserted;
B.
The amount of the underpayment for each subject tax period;
C.
The legal basis upon which the Township is relying to make the underpayment
assessment; and
D.
An itemization of the revisions made by the Township to a return
or report filed that results in the assessment of an underpayment.
[Ord. No. 454,
passed 2-10-1999]
A.
Taxpayers may appeal an assessment of an underpayment of an eligible
tax or the determination of a refund of an eligible tax. To effect
an appeal, the taxpayer must file a petition for administrative appeal
with the Township. All petitions for administrative appeal shall be
mailed to or delivered to:
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Township of Crescent
c/o Township Secretary
Municipal Building
Spring Run Road and McGovern Boulevard
Glenwillard, PA 15046
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B.
Guidelines with respect to the form and content of petitions, and
the practice and procedure for administrative appeals may be obtained
in person or through the mail at the above address, or by calling
the Township Secretary at (724) 457-8100 during the hours of 9:30
a.m. to 4:30 p.m.
C.
Refund petitions shall be filed within three years after the due
date for filing the return (as extended) or one year after actual
payment of an eligible tax, whichever is later. If no return is required,
a refund petition shall be filed within three years after the due
date for payment of an eligible tax or one year after actual payment,
whichever is later.
D.
Petitions contesting an assessment of an underpayment of an eligible
tax shall be filed within 90 days of the date of the assessment notice.
E.
A petition for administrative appeal shall be in writing and shall
provide the following:
1.
The name and address of the taxpayer;
2.
Specific identification of tax for which a refund is sought or which
is being appealed;
3.
The factual and legal basis upon which the petition is based;
4.
An affidavit of the taxpayer attesting that the information contained
in the petition is true and correct to the best of the taxpayer's
knowledge, information and belief and that the taxpayer further understands
that any false statement contained in the petition is subject to the
penalties of 18 Pa. C.S.A. § 4904, relating to unsworn falsification
to authorities.
[Ord. No. 454,
passed 2-10-1999]
A.
A taxpayer shall have the right to administratively appeal the Township's
adverse initial decision with respect to any assessment of an underpayment
of an eligible tax or the denial of a request for a refund.
B.
All appeals of the Township's adverse decision with respect
to an underpayment of an eligible tax or the denial of a request for
a refund shall be made to a hearing officer appointed by the Board
of Commissioners of Crescent Township by resolution (the "Hearing
Officer").
[Ord. No. 454,
passed 2-10-1999]
A.
The administrative appeal afforded under this chapter shall not be
governed by 2 Pa. C.S. Ch. 5, Subch. B (relating to practice and procedures
of local agencies) or 7 Subch. B (relating to judicial review of local
agency action) (collectively the "Local Agency Law").
B.
All forms to be used for and during the administrative appeal shall
be those forms described in this chapter.
C.
The due date for all filings to be made with respect to this administrative
appeal shall be those dates provided for in this chapter.
D.
A petition for administrative appeal shall be considered timely filed
if the letter transmitting the petition is postmarked by the United
States Postal Service on or before the final day on which the petition
is required to be filed. For all other purposes, a petition for administrative
appeal will be deemed to be filed on the date received in the Township
office.
A.
All hearings shall be informal in nature. Neither the technical rules
of evidence nor the Local Agency Law will be applicable. The Hearing
Officer may administer an oath to witnesses and take testimony under
oath.
B.
All information provided by the taxpayer prior to the hearing shall
be provided to the Hearing Officer.
C.
All hearings will be scheduled by and through the Township Secretary
and the hearing date shall not be sooner than 10 days nor later than
30 days after receipt of the petition.
D.
All hearings will be held at the Township offices.
E.
A notice setting forth the date and location of the hearing, as well
as the name and address of the Hearing Officer, shall be sent to the
taxpayer as soon as possible after the Township's receipt of
the taxpayer's petition of an administrative appeal.
F.
No stenographic record of a hearing will be made unless a party so
requesting agrees to pay for the cost of a stenographer and the party's
copy of the record.
G.
The taxpayer may represent himself/herself or may be represented
by another person. A taxpayer may be represented only by a person
possessing appropriate education, training or experience to represent
taxpayers in tax appeals. A representative need not be an attorney
nor a certified public accountant. A taxpayer must authorize a representative
in writing. Representations made on behalf of the taxpayer by an authorized
representative will be binding on the taxpayer.
H.
Any information to be sent to the taxpayer may be sent to the authorized
representative of the taxpayer and any information or notice shall
have the same effect as if given to the taxpayer. Any action taken
by the authorized representative shall have the same force and effect
as if taken by the taxpayer.
I.
The taxpayer may present any reasonable evidence of a relatively
probative value and shall provide one or more copies of all documentation
to the Hearing Officer. The taxpayer shall bear the burden of proof
on all issues presented to the Hearing Officer at the hearing or set
forth in the taxpayer's petition for administrative appeal.
J.
A taxpayer and the Township may present witnesses. All witnesses
shall be subject to cross-examination and examination by the Hearing
Officer and/or by the opposing party.
K.
A hearing may be continued upon the request of the taxpayer. If a
hearing is continued at the request of a taxpayer, the sixty-day period
provided for in the Hearing Officer's written decision shall
not begin until the conclusion of such continued hearing.
L.
The Hearing Officer may use any relevant information provided at
the hearing or for use at a hearing deemed necessary to make a decision.
M.
In the event a taxpayer files a petition for administrative appeal
but does not request a hearing before the Hearing Officer, the Hearing
Officer shall decide the issues raised in the taxpayer's petition
for administrative review based on the taxpayer's written submission.
N.
The Hearing Officer's written decision with respect to a taxpayer's
appeal shall be issued and mailed to the taxpayer within 60 days of
the date of the conclusion (including extensions) of the hearing or,
in the event the Hearing Officer is making a determination based only
upon the written submission of the taxpayer, shall be issued in writing
within 60 days of receipt of a complete and accurate petition. Failure
to issue a decision within this time period shall result in the taxpayer's
petition being granted.
O.
All decisions by the Hearing Officer will contain a written explanation
for the granting of the denial, in whole or in part, of the taxpayer's
petition and shall be mailed to the taxpayer's or the taxpayer's
representative's last known address.
P.
All financial or other information obtained from the taxpayer by
the Hearing Officer and his/her employees or representatives shall
be treated as confidential information.
Q.
Any appeal taken from the decision of the Hearing Officer shall be
filed in the appropriate County Court of Common Pleas within 30 days
of receipt of the decision.
[Ord. No. 454,
passed 2-10-1999]
Any taxpayer receiving an adverse decision by the Hearing Officer
who has a direct interest in such decision has a right to appeal to
the Court of Common Pleas of Allegheny County within 30 days of the
date of such adverse decision.
[Ord. No. 454,
passed 2-10-1999]
The taxpayer shall have the following rights when the Township
reviews a taxpayer's books and records during an audit or the
administrative review:
A.
The Township will provide the taxpayer with a complete explanation
of the audit/review process as it relates to that taxpayer and its
rights during the process.
B.
The Township will prepare a written basis of the assessment of any
tax liability determined during the audit/review.
C.
The Township will explain a taxpayer's right to appeal the assessment
of any tax liability determined during the audit/review.
D.
The Township will conduct a post audit conference at which a representative
will explain the audit/review findings and make recommendations on
how to correct any areas of noncompliance.
E.
The Township will process the audit/review in a timely manner.
[Ord. No. 454,
passed 2-10-1999]
A.
All taxpayer complaints regarding the matters addressed in this chapter
shall be made in writing and addressed to:
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Township Secretary
Township of Crescent
Municipal Building
Spring Run Road and McGovern Boulevard
Glenwillard, PA 15046
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B.
The Township shall designate one or more individuals to coordinate
such complaints, and such individual or individuals shall facilitate
the resolution of the complaint.
[Ord. No. 454,
passed 2-10-1999]
Information obtained by the Township from any audit, return,
report, investigation, hearing or similar action or proceeding (collectively
a "proceeding") shall be confidential. It is unlawful, except for
official purposes or as provided by law, for the Township to divulge
or make known in any manner any information obtained in any proceeding
to any person; to permit any confidential tax information or any book
containing any abstract or particulars thereof to be seen or examined
by any person; or, to print, publish or make known in any manner any
confidential tax information.
[Ord. No. 454,
passed 2-10-1999]
If a taxpayer has not paid a tax liability determined to be
due and the taxpayer has not filed a timely appeal with respect to
that liability, the Township may take any of the following actions
to facilitate collection of the subject liability:
A.
Contact a delinquent taxpayer and attempt to resolve the liability
through payment in full, a payment plan, or a compromise with respect
to the liability or the payment.
B.
Employ private collection agencies to collect delinquent taxes.
C.
Audit the delinquent taxpayer.
D.
File a lien against the taxpayer, and in some cases, the person responsible
for payment of the delinquent tax.
E.
File suit against the delinquent taxpayer in the Court of Common
Pleas of Allegheny County or in the office of a district justice having
jurisdiction.
F.
Execute and sell the taxpayer's real estate or personal property,
based on a lien or judgment obtained through appropriate legal proceedings,
and attach wages in accordance with law.
G.
Investigate and advance or have advanced through the Court of Common
Pleas actions against a delinquent taxpayer violating criminal statutes.
[Ord. No. 454,
passed 2-10-1999]
A.
The Township may, in its discretion, abate all or any part of any
interest or penalty charged or assessed on any underpayment of tax
for any period where:
1.
The underpayment was due, or attributable to, in whole or in part,
any error or delay by the Township in the performance of a ministerial
act. Such error or delay due or attributable to a ministerial act
shall only be taken in account if no significant aspect of the error
or delay is attributed to the taxpayer.
2.
The underpayment is due or attributable to an officer, employee or
agent of the Township being erroneous or dilatory in the performance
of a ministerial act.
B.
The Township shall abate any interest or penalty charged or assessed
on any underpayment of tax that is due or attributable to any erroneous
advice furnished to the taxpayer, in writing, by an officer, employee
or agent of the Township acting in the officer's, employee's
or agent's official capacity where:
[Ord. No. 454,
passed 2-10-1999]
The Township, in its sole and absolute discretion, may enter
into a written agreement with a taxpayer for installment payments
of any eligible tax. Any such installment agreement may also be altered,
modified or terminated by the Township, in its sole and absolute discretion,
where:
A.
Information provided to the Township prior to the date of the agreement
was inaccurate or incomplete; or
B.
The Township believes that collection of any eligible tax under the
agreement is in jeopardy; or
C.
The Township finds that the financial condition of the taxpayer has
significantly changed; and
E.
A taxpayer may pre-pay in whole or in part any eligible tax under
any agreement with the Township.
[Ord. No. 454,
passed 2-10-1999]
Information pertaining to the Local Taxpayer Bill of Rights
can be obtained by contacting during the business hours of 9:30 a.m.
to 4:30 p.m.:
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Township Secretary
Township of Crescent
Municipal Building
225 Spring Run Road
Crescent, PA 15046
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