Definitions. As used in this section, the following
terms shall have the meanings indicated:
ASSESSMENT
The determination by the Tax Administrator of the amount
of underpayment by a taxpayer.
ELIGIBLE TAX
Any of the following taxes specified within the term "eligible
tax" under the Local Taxpayers' Bill of Rights, including interest
and penalties provided by law, when levied by the Board of Supervisors
of the Township of Hempfield, but specifically not including any real
estate tax:
(1)
Any tax authorized or permitted under the Act
of December 31, 1965 (P.L. 1257, No. 511), known as the Local Tax
Enabling Act or Act 511;
(3)
Any occupation, occupation assessment or occupation
privilege tax;
(4)
Any tax levied on income;
(5)
Any tax measured by gross receipts;
(7)
Any tax on amusements or admissions; and
(8)
Any tax on earned income and net profits.
HEARING OFFICER
The Hearing Officer appointed by the Board of Supervisors
of Hempfield Township to hear administrative appeals regarding an
eligible tax.
LOCAL TAXPAYERS' BILL OF RIGHTS
Subchapter C of Act 50 of 1998 of the Pennsylvania General
Assembly, 53 Pa.C.S.A. §§ 8421-8428 (hereinafter referred
to as LTBR).
OVERPAYMENT
Any payment of tax which is determined, in the manner provided
by law, not to be legally due.
PETITION
The petition for appeal and refund as described herein.
TAX ADMINISTRATOR
The employee, agent, appointed tax collector, elected tax
collector, tax collection agency or other person to whom the Board
of Supervisors of Hempfield Township has assigned or delegated responsibility
for the audits, assessment, determination or administration of an
eligible tax. Under the Local Taxpayer's Bill of Rights, this Tax
Administrator is also referred to and defined as the "local taxing
authority."
TAXPAYER
An individual, partnership, association, corporation, limited
liability company, estate, trust, trustee, fiduciary or any other
entity subject to or claiming exemption from any eligible tax or under
a duty to perform an act for itself or for another under or pursuant
to the authority of an eligible tax levied by the local government.
UNDERPAYMENT
The amount or portion of any eligible tax determined to be
legally due in the manner provided by law for which payment or remittance
has not been made.
VOLUNTARY PAYMENT
A payment of an eligible tax made pursuant to the free will
of the taxpayer. The term does not include a payment made as a result
of distraint or levy or pursuant to a legal proceeding in which the
Tax Administrator is seeking to collect its delinquent eligible taxes
or file a claim therefor.