[Adopted 3-10-1999 by Ord. No. 1999-1 (Ch. 24, Part 6, of
the 1990 Code)]
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 Township of Swatara 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 Board of Commissioners of Swatara Township 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 1[1] and incorporated herein are hereby approved and adopted.
[1]
Editor's Note: Schedule 1 is included at the end of this chapter.
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: Schedule 2 is included at the end of this chapter.
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: Schedule 3 is included at the end of this chapter.
The administrative appeal process set forth in the rule 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: Schedule 4 is included at the end of this chapter.
The Board of Commissioners 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: Schedule 5 is included at the end of this chapter.
[Amended 2-3-2016 by Ord.
No. 2016-2]
The Board of Commissioners hereby appoints the
Township Manager as the hearing officer.
