Township of Concord, PA
Delaware County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Supervisors of the Township of Concord 7-1-2003 by Ord. No. 272.The preamble to this ordinance stated that it was being adopted by the Township to comply with the requirements of the Local Taxpayers' Bill of Rights (LTBR) within the provisions of Act 50 of 1998, 53 Pa. § 8421 et seq., since that Act requires municipalities levying "eligible taxes," as that term is defined in LTBR, to adopt rules and regulations for practice, procedure and administration in the audit, appeal, determination and collection of such taxes. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 170.
The rules and regulations attached hereto as Schedule 1[1] and incorporated herein by reference are hereby approved and adopted for use in Concord Township.
[1]
Editor's Note: Schedule 1, Rules and Regulations for Compliance with the Local Taxpayers' Bill of Rights, is on file in the Township offices.
The disclosure statement, substantially in the form set forth in Schedule 2[1] attached hereto and incorporated herein by reference, is hereby approved and adopted for use in Concord Township.
[1]
Editor's Note: Schedule 2, Disclosure Statement under the Local Taxpayers' Bill of Rights, is on file in the Township offices.
The form for petition for appeal and refund, substantially in the form set forth in Schedule 3[1] attached hereto and incorporated herein by reference, is hereby approved and adopted for use in Concord Township.
[1]
Editor's Note: Schedule 3, Petition for Appeal and Refund, is on file in the Township offices.
The Board of Supervisors of Concord Township hereby determines that administrative appeals 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 (Local Taxpayers' Bill of Rights) shall be undertaken by the Concord Township Board of Supervisors.
The administrative appeal procedures set forth in the rules and regulations and substantially in the form set forth in Schedule 4,[1] attached hereto and incorporated herein by reference, are hereby approved and adopted for use in Concord Township.
[1]
Editor's Note: Schedule 4, Administrative Appeal Procedures Applicable to Petitions for Appeal and Refund, is on file in the Township offices.
This chapter shall become effective in accordance with the provisions of law and shall be applicable to all eligible taxes levied by Concord Township after January 1, 1999.