[Adopted 1-20-1999 by Ord. No. 515-98]
The following definitions shall apply to the
Local Taxpayer Bill of Rights as well as all exhibits attached hereto:
The determination by a local taxing authority of the amount
of underpayment by a taxpayer.
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,
admission, earned income or net profits tax. This policy does not
apply to real property taxes.
Any payment of eligible tax which is determined in the manner
provided by law not to be legally due.
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.
An individual, corporation, partnership or any other entity
subject to or claiming exemption from any eligible tax.
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.
[1]
Editor's Note: See 53 P.S. § 6901
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 the 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 municipal
expense.
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 official purposes. If an officer, employee or agent
of the Municipality divulges in any manner confidential information
gained as a result of the foregoing, s/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 and may be examined there during regular business
hours.
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.
