[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.
