[Adopted 1-6-1999 by Ord. No. 395]
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,
admissions, earned income or net profits tax authorized under any
Act. The term does not apply to real property taxes.
The Township, as well as any officer, agent, agency, clerk,
income tax officer, collector, employee or other person to whom the
Township has assigned responsibility for the audit, assessment, determination
or administration of an eligible tax.
Any payment of an eligible tax which is determined in the
manner provided by law not to be legally due.
A individual, corporation, partnership, association, limited
liability company, estate, trust, trustee, fiduciary 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 not been made.
[1]
Editor's Note: See 53 P.S § 6901
et seq. and 53 P.S. § 6924.101 et seq.
The Township hereby adopts the Local Taxpayer
Bill of Rights Disclosure Statement ("Disclosure Statement") attached
hereto as Exhibit A.[1] Any taxpayer contacted regarding an assessment, audit,
determination, review, collection of an eligible tax or receiving
an assessment notice for an eligible tax shall simultaneously receive
a Notice of Availability of Local Taxpayer Bill of Rights. The requisite
notice is attached hereto as Exhibit B.[2] If a taxpayer requests the Disclosure Statement, a copy
shall be mailed to the taxpayer at Township expense.
Any information obtained by the local taxing
authority 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 Township divulges in any manner confidential information
gained as a result of the foregoing, he/she shall be subject to dismissal
from office or discharge from employment.
Taxpayers shall have at least 30 days to respond
to a request for information from the local taxing authority. When
the local taxing authority 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.[1] 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 local taxing authority will not take any action
against a taxpayer for the tax year in question until the expiration
of the applicable response period, including extensions.
[1]
Editor's Note: Said Exhibit C is on file in
the Township offices.
