[Adopted 12-23-1998 by Ord. No. 2096]
With the foregoing recitals deemed an essential part hereof,[1] the Municipality of Monroeville hereby adopts the following Local Taxpayer Bill of Rights and all exhibits referenced therein:
[1]
Editor's Note: Said recitals read as follows:
"WHEREAS, the local Tax Enabling Act (Act 511 of 1965) authorizes certain political subdivisions to levy certain eligible local taxes upon taxpayers, as eligible taxes are more specifically defined below; and
"WHEREAS, Act 50 of 1998 requires Municipalities to adopt a Local Taxpayer Bill of Rights and to establish an administrative process to receive and determine taxpayer petitions related to assessments, audit, determination, review or collection of eligible taxes; and
"WHEREAS, the purpose of this Ordinance is to meet the January 1, 1999 compliance deadline under Act 50."
The following definitions shall apply to the Local Taxpayer Bill of Rights as well as exhibits attached hereto:
ASSESSMENT
The determination by the local taxing authority of the amount of underpayment by a taxpayer.
ELIGIBLE TAXES
Includes all taxes levied under the Local Tax Enabling Act (Act 511),[1] as well as any per capita, occupation, occupation assessment, occupational privilege, income, gross receipts, privilege, amusement, admissions, earned income or net profits tax. This policy does not apply to real property taxes.
OVERPAYMENT
Any payment of eligible tax which is determined in the manner provided by law not to be legally due.
TAXING AUTHORITY
The Municipality, as well as any officer, agent, Clerk, Income Tax Officer, collector, employee or other person to whom the Municipality has assigned responsibility for the audit, assessment, determination or administration of an eligible tax.
TAXPAYER
An individual, corporation, partnership or any other entity subject to or claiming exemption from any eligible tax.
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.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
A. 
Local Taxpayer Bill of Rights disclosure statement. The Municipality hereby adopts the disclosure statement attached hereto as Exhibit A.[1] Any taxpayer contacted regarding an assessment, audit, determination, review or collection of an eligible tax receiving an assessment notice for an eligible tax shall simultaneously receive a notice of availability of Local Taxpayer Bill of Rights. The requisite notice of availability is attached hereto as Exhibit B.[2] If a taxpayer requests the Local Taxpayer Bill of Rights Disclosure Statement, a copy shall be mailed to the taxpayer at the Municipality's expense.
[1]
Editor's Note: Exhibit A is on file in the Municipal offices.
[2]
Editor's Note: Exhibit B is on file in the Municipal offices.
B. 
Confidentiality of information. Any information obtained by the Municipality as a result of an audit, return, report, investigation, hearing or verification shall be confidential, except as otherwise provided by law or for official purposes. If an officer, employee or agent of the Municipality divulges in any manner confidential information gained as a result of the foregoing, she/he shall be subject to dismissal from office or discharge from employment.
C. 
Time limits for response to information requests. A taxpayer shall have at least 30 days to respond to a request for information from the Municipality. When the Municipality requests information from a taxpayer, it shall simultaneously provide the taxpayer with an information request time extension procedure notice. The form for such notice is attached hereto as Exhibit C.[3] If the taxpayer requests a reasonable extension of time to respond to an information request and states good cause, the request will be granted. The Municipality will not take any action against a taxpayer for the tax year in question until the expiration of the applicable response period, including extensions.
[3]
Editor's Note: Exhibit C is on file in the Municipal offices.
D. 
Tax appeals. Act 50[4] requires the Municipality to adopt regulations concerning the form and content of petitions, as well as practice and procedure for tax appeal petitions. The required regulations as adopted by the Municipality are attached hereto as Exhibit D.[5]
[4]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
[5]
Editor's Note: Exhibit D is on file in the Municipal offices.
In order to make the determinations on petitions from taxpayers relating to an assessment or refund of an eligible tax, the Municipality adopts the following administrative process: Hearing and decision by a hearing officer appointed by the Municipality; the Municipal Manager is hereby appointed hearing officer for all hearings conducted under this article.