The following definitions shall apply to the
Local Taxpayer Bill of Rights as well as all exhibits attached hereto:
ASSESSMENT
The determination by a 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), as well as any per capita, occupation, occupation assessment,
occupational privilege, income, gross receipts, privilege, amusement,
admission, 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 of Murrysville, as well as any officer,
agent, agency, 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 been made.
In order to make the determination 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 Council
of the Municipality of Murrysville. The Council shall determine the
qualifications of such hearing officer and compensation, if any, and
shall appoint the hearing officer by way of separate resolution.