This article shall be known and may be cited
as the "Upper Merion Township Local Taxpayer Bill of Rights." This
local taxpayer bill of rights applies with respect to all taxes imposed
by the Township pursuant to the Local Tax Enabling Act, all per capita
taxes; all occupation, occupation assessment or occupational privilege
taxes; income taxes; gross receipts taxes; privilege taxes; amusement
or admissions taxes; and earned income and net profits taxes.
Petitions. A taxpayer may file a petition for
review of assessment determination or a refund to the hearing officer
appointed by the Township.
A. A petition is timely filed if the letter transmitting
the petition is postmarked by the United States Postal Service on
or before the final day on which the petition is required to be filed.
B. A petition for a refund must be filed within three
years after the due date for filing the report or return, as extended,
or within one year after actual payment of the tax, whichever is later.
If no report or return is required, the petition shall be filed within
three years after the due date for payment of the tax or within one
year after actual payment, whichever is later.
C. A petition for reassessment of a tax shall be filed
within 90 days of the date of the assessment notice or notice of underpayment.
D. The hearing officer shall deny all petitions not timely
filed.
E. All petitions must be submitted on the petition form
provided by the Township.
F. Requests for review of assessment determination or
a refund which are not submitted on the designated form are null and
void, and neither the hearing officer nor the Township is required
to respond to them.
G. The hearing officer shall hold a hearing on the petition
upon notice to the Township and the taxpayer by telephone or by mail.
The hearing officer may make his decision at the completion of the
hearing or may take the matter under advisement. The hearing officer
shall render his/her decision in writing to the Township and to the
taxpayer within 60 days of the date of actual receipt of the complete
and accurate petition by the hearing officer. Failure of the hearing
officer to render a decision within 60 days shall result in the petition
being deemed approved. Testimony before the hearing officer shall
be under oath, but is not required to be recorded. The hearing officer
is authorized to administer any required oath.
H. The hearing officer shall determine the petition according
to the Upper Merion Township tax ordinances, rules, regulations and
principles of Pennsylvania law and equity. The decision of the hearing
officer shall be timely made if notice of the decision is mailed to
the Township and taxpayer postmarked no later than 60 days after the
date of actual receipt of the complete and accurate petition by the
hearing officer.
I. If the petitioner fails to appear at the hearing,
despite notice of the hearing having been given by the hearing officer,
the hearing officer shall find in favor of the Township.
J. Any person aggrieved by a decision of the hearing
officer who has a direct interest in the decision shall have the right
to appeal to the Court of Common Pleas and there shall receive a hearing
de novo.