[Adopted 12-6-1999 by Ord. No. 2-1999]
The Local Tax Enabling Act (Act 511 of 1965, P.L. 1257)[1] authorizes certain political subdivisions to levy certain
eligible local taxes upon taxpayers, as eligible taxes are more specifically
defined below. Act 50 of 1998[2] requires the Borough of Summit Hill to adopt a local taxpayer
bill of rights and to establish an administrative process to receive
and determine taxpayer petitions related to assessment, audit, determination,
review or collection of eligible tax. The purpose of this article
is to meet January 1, 1999 compliance deadline under Act 50.
The following definitions shall apply to the local taxpayer
bill of rights as well as all exhibits attached hereto:[1]
The determination by a local taxing authority of the amount
of underpayment by a taxpayer.
Includes all taxes levied under the Local Tax Enabling Act
(Act 511),[2] as well as any per capita, occupation, occupation assessment,
occupational privilege, income, gross receipts, privilege, amusement,
admissions, earned income or net profit tax. This policy does not
apply to real property taxes.
The Borough of Summit Hill, as well as any officer, agent,
agency, clerk, income tax officer, collector employee or other person
whom the Borough of Summit Hill has assigned responsibility for the
audit, assessment, determination or administration of an eligible
tax.
An individual, corporation, partnership, or any other entity
subject to or claiming exemption from any eligible tax.
The amount or portion of any eligible tax determined to be
legally due in the manner provided by law for which payment or remittance
has not been made.
A.
Local taxpayer bill of rights disclosure statement. The Borough hereby
adopts the disclosure statement attached here to Exhibit "A."[1] Any taxpayer contacted regarding an assessment, audit,
determination, review or collection of an eligible tax receiving an
assessment notice for an eligible tax shall simultaneously receive
a notice of availability of local taxpayer bill of rights. The requisite
notice of availability is attached hereto as Exhibit "B."[2] If a taxpayer requests the local taxpayer bill of rights
disclosure statement, a copy shall be mailed to the taxpayer at Borough's
expense.
B.
Confidentiality of information. Any information obtained by the Borough
as a result of an audit, return, report, investigation, hearing or
verification shall be confidential except as otherwise provided by
law or for official purposes. If an officer, employee or agent of
the Borough divulges in any manner confidential information gained
as a result of the foregoing, she/he shall be subject to dismissal
from office or discharge from employment.
C.
Time limits for response to information requests. A taxpayer shall
have at least 30 days to respond to a request for information from
the Borough. When the Borough requests information from a taxpayer,
it shall simultaneously provide the taxpayer with an information request
time extension procedure notice. The form for such notice is attached
as hereto as Exhibit "C."[3] If the taxpayer requests a reasonable extension of time
to respond to an information request, and states good cause, the request
will be granted. The Borough will not take action against a taxpayer
for the tax year in question until the expiration of the applicable
response period, including extensions.
[3]
Editor's Note: Said Exhibit C is on file in the Borough office.
D.
Tax appeals. Act 50 requires the Borough to adopt regulations concerning
the form and content of petitions, as well as practice and procedure
for tax appeal petitions. The required regulations as adopted by the
Borough are attached hereto as Exhibit "D."[4] In order to make the determinations on petitions from
taxpayers relating to an assessment or refund of an eligible tax,
the Borough adopts the following administrative process:
(1)
Review or hearing and decision by a Local Tax Appeal Board, consisting
of three members. The Borough Council shall determine the qualifications
for service on the Board, and compensation, if any, and shall appoint
the members of the Board by way of separate resolutions.
(2)
Review any decision by the Board of the Borough Council in executive
session.
(3)
Hearing and decision by a hearing officer appointed by the Board
of the Borough Council. The Borough of Summit Hill shall determine
the qualifications of such hearing officer, and compensation, if any,
shall appoint the hearing officer by way of separate resolution.
[4]
Editor's Note: Said Exhibit D is on file in the Borough office.
