[Adopted 1-14-1999 by Ord. No. 717]
[1]
Editor's Note: Former Article II, Per Capita
Tax, adopted 12-17-1953 by Ord. No. 60, as amended, was repealed 1-5-1998
by Ord. No. 704.
A.
Act 50 of 1998 of The General Assembly of Pennsylvania
was signed into law on May 5, 1998, including Subchapter C entitled
the "Local Taxpayers Bill of Rights,"[1] requiring that local taxing authorities prepare a statement
which sets forth in simple and nontechnical terms the following:
(1)
The rights of a taxpayer and the obligation of the
local taxing authority during an audit or an administrative review
of the taxpayer's books or records.
(2)
The administrative and judicial procedures by which
a taxpayer may appeal or seek review of any adverse decision of the
local taxing authority.
(3)
The procedure for filing and processing refund claims
and taxpayer complaints.
(4)
The enforcement procedures.
[1]
Editor's Note: See 53 Pa. C.S.A. § 8421
et seq.
B.
Whitemarsh Township shall establish regulations by
resolution to implement Act 50 of 1998 providing for The Local Taxpayers
Bill of Rights.
[Amended 4-10-2014 by Ord. No. 941]
This article and the regulations adopted pursuant hereto shall
apply to the following articles of this chapter:
