[HISTORY: Adopted by the Board of Commissioners of York County 11-6-1996 by Ord. No.
1996-06. Amendments noted where applicable.]
A.
In the event that the personal property tax imposed by the County
of York, after all appeals, is determined to be unconstitutional,
and that the County has no legal entitlement to such taxes, the same
shall be refunded to all taxpayers who shall claim a refund, in accordance
with the local taxation refund procedures and limitations as set forth
in the Act of May 21, 1943, P.L. 349, § 1, as amended, 72
P.S. § 5566(b).
B.
All persons who claim a refund shall be subject to the time limitations
set forth in the Act of May 21, 1943, P.L. 349, § 1, as
amended, 72 P.S. § 5566(b). To facilitate the preservation
of any taxpayer's right to claim a refund, the County shall provide
a form, upon request, for that purpose. The claim form shall be filed
with the County Commissioners' Office, Attention: County Solicitor,
and dated when received.
[Added 4-18-2001 by Ord. No. 2001-02]
A.
In accordance with the Pennsylvania Supreme Court decision in Annenberg
v. Commonwealth et al, issued June 1, 2001, the Board of Commissioners
elects to make refunds of the personal property tax paid by taxpayers
who have claimed a refund in compliance with the provisions of this
chapter.
[Added 4-18-2001 by Ord. No. 2001-02]
A.
The County Solicitor's office is responsible for reviewing the
petitions for personal property tax refunds subject to the provisions
of this chapter.
(1)
The present master listing of the petitioners for refunds shall be
utilized to review the petitions. If a petition is listed on the master
listing but cannot be located in the files, the petitioner shall be
contacted to obtain a copy of the missing petition. If a petition
is in the files but not listed in the master listing, the petition
shall be added to the master listing.
(2)
Individual petitions shall be reviewed as follows:
(a)
The petition shall be reviewed to determine if there is a copy
of the tax bill stamped paid by the Tax Collector or a copy of a cancelled
check documenting that the personal property tax was paid. If there
is no such documentation, the petition shall be rejected and the petitioner
notified of the rejection.
(b)
The receipt date of the petition shall be reviewed to determine
if the petition was received within three years of the date personal
property tax was paid. If the petition was received more than three
years after the date of payment, the petition shall be rejected and
the petitioner notified of the rejection.
(c)
The petition shall be reviewed to determine if it is verified
in accordance with the provisions of Rule 206 of the Rules of Civil
Procedure and as defined in Rule 76 of the Rules of Civil Procedure.
(3)
The master list of petitioners shall be updated to include information
on whether the petition, upon review, was accepted or rejected.
(4)
A master list of valid petitions for refund of personal property
tax shall be prepared, including the principal amount to be refunded.
[Added 4-18-2001 by Ord. No. 2001-02]
A.
The County Solicitor shall prepare a petition to the Court of Common
Pleas to approve unfunded debt in an amount not to exceed $4,000,000
for a period not to exceed 10 years under the provisions of the Local
Government Unit Debt Act, 72 P.S. §§ 8129 and 8130.
(1)
If the Court approves the petition, the County shall issue and sell
bonds or notes in an amount not to exceed the sum of the valid petitions
for refund and the amount of interest owed on those refunds, calculated
in accordance with the provisions of 72 P.S. §§ 806
and 806.1.
B.
If the Court does not approve the petition, the County shall provide
for personal property tax refunds in its annual budget in accordance
with the provisions of 16 P.S. § 1780 to 1784.
