[Adopted 3-15-1999 by Ord. No. 99-2, approved 3-15-1999]
The General Assembly of the Commonwealth of
Pennsylvania enacted the Local Taxpayers Bill of Rights (the LTBR)
within the provisions of Act 50 of 1998 (53 Pa.C.S.A. § 8421
et seq.). The Local Taxpayers Bill of Rights requires political subdivisions
levying certain local taxes (eligible taxes), as that term is defined
in the LTBR, to adopt rules and regulations for practice, procedure
and administration in the audit, assessment appeal, determination
and collection of eligible taxes. The Borough of Steelton levies certain
taxes which qualify as eligible taxes under the LTBR. In order to
comply with the requirements of the Local Taxpayers Bill of Rights,
the Borough Council of the Borough of Steelton desires to adopt rules
and regulations for practice and procedure implementing the LTBR,
a notice to taxpayers, a disclosure statement and administrative appeal
procedures relating to taxpayer petitions.
The rules and regulations attached hereto as
Schedule I and incorporated herein are hereby approved and adopted.[1]
[1]
Editor's Note: Said schedule is on file in
the Borough offices.
The disclosure statement, substantially in the
form set forth in Schedule 2[1] attached hereto and incorporated herein, is hereby approved
and adopted.
[1]
Editor's Note: Said schedule is on file in
the Borough offices.
The form of petition for appeal and refund,
substantially in the form set forth in Schedule 3[1] attached hereto and incorporated herein, is hereby approved
and adopted.
[1]
Editor's Note: Said schedule is on file in
the Borough offices.
The administrative appeal process set forth
in the rules and regulations and substantially in the form set forth
in Schedule 4,[1] attached hereto and incorporated herein, are hereby approved
and adopted.
[1]
Editor's Note: Said schedule is on file in
the Borough offices.
The governing body hereby determines that administrative
appeal procedures applicable to petitions for appeal and refund in
the form set forth in Schedule 5,[1] attached hereto and incorporated herein, submitted by
taxpayers in connection with the assessment, determination or refund
of an eligible tax under the LTBR shall be undertaken by the hearing
officer.
[1]
Editor's Note: Said schedule is on file in
the Borough offices.
The governing body hereby appoints the Secretary-Treasurer
as the hearing officer.
