The preparation, submission and adoption of the capital program and capital budget shall be in accordance with § C-705 of the Charter.
The classification of accounts and codes to be used and followed
in all financial plans, budgets and financial reports shall be in
conformity with the financial reporting requirements of the Pennsylvania
Department of Community and Economic Development.
The Finance Director shall prepare the preliminary financial
year-end reports of the Township within 45 days following the end
of the fiscal year. The annual financial statements of the Township
shall be audited and prepared by an independent certified public accountant
within three months following the end of the year, including a combined
balance sheet for all funds.
A.
Financial records.
(1)
To meet the financial statement requirements as defined in § 4-1004 of this Part 10 and the statutory financial reporting requirements of the Commonwealth of Pennsylvania and the monthly operating and financial reporting requirements of the Township, there shall be maintained, as necessary, the following financial records for each Township fund:
(2)
The financial records contain entries of accounting transactions
and, therefore, may vary widely in format depending on the requirements
of the respective fund.
B.
General ledger.
(1)
The basic objectives served by the general ledger are to provide
summary information necessary to show the financial condition and
operations of each Township fund and to establish control over the
clerical accuracy of posting to the detail account classifications.
(3)
Each asset and liability account shall be reconciled monthly to the
details in subsidiary ledgers or other records.
C.
It shall be the responsibility of the Finance Director to prepare
and maintain all financial records.
The Finance Director shall have authority to invest, redeem
and reinvest funds available but not immediately required for Township
operations within the limits of programs previously approved by the
Board of Commissioners. Such investments shall be made only in securities
backed by the full faith and credit of the United States government,
by the Federal Deposit Insurance Corporation or by the Federal Savings
and Loan Insurance Corporation or by the pledges of assets of the
type and valuation as provided by law. Temporary investments may also
be made in bank certificates of deposit supported by fully pledged
collateral and repurchase agreements for the United States government
or other allowable securities. It shall be the responsibility of the
Finance Director to maximize investment revenues consistent with applicable
laws and minimum investment risk.
A.
No payment of funds shall be made unless provided for in the budget
or otherwise authorized by the Board of Commissioners.
B.
All checks, drafts or other orders of payment shall bear the signatures
of the Finance Director and the Township Manager or other designees,
with the exception of payroll checks, which only require the signature
of the Township Manager. A facsimile signature may be used with the
approval of the signatory.
A.
The Finance Director shall assist the Township Manager in establishing
a purchasing system, which shall provide the regulations, policies
and procedures covering the acquisition of goods and services, subject
to the provisions of the Charter and this code.
B.
All department heads are responsible for all purchases of their departments.
All purchases, except petty cash items, must be authorized by signature
of the department head and approved by signature of the Township Manager.
C.
The duties of the designated agent and/or agents responsible for
implementing the purchasing system shall be to:
(1)
Prepare or obtain and maintain standard specifications for materials,
supplies and equipment whenever practicable.
(2)
Keep informed of and maintain records as to the sources of supply
for all classes of purchases, bids and price quotations and other
related items.
(3)
Advise and assist in the formulation of policies and procedures in
connection with the purchasing activities of the Township.
(4)
Perform such other duties as may be required by the purchasing procedures
established.
D.
The Township Manager shall have the authority to execute purchases
and contracts with a value of less than $10,000. Purchases and contracts
with a value of $10,000 or more shall be made in accordance with the
provisions of the First Class Township Code, 53 P.S. §§ 56801
through 56811.
E.
The rules and regulations governing competitive bidding shall be
as follows:
[Amended 5-8-2023 by Ord. No. 2975-2023]
(1)
Responsible bidders list. There shall be established and maintained a bidders list for each type of goods or service purchased by the Township. Inclusion on the bidders list shall signify that a bidder is considered responsible, either through previous experience in business dealings with the Township or through an investigation of the credit, reliability and performance of the bidder. Once qualified as responsible, a bidder shall remain on the bidders list indefinitely unless removed by reason of disqualification. When applicable, a bidder shall also meet the requirements set forth below under Subsection E(4), Responsible contractor bidding requirements, in order to qualify as, and remain, a responsible bidder.
(2)
Disqualification of bidders. A bidder may be disqualified for reasons
including but not limited to the following:
(a)
Previous unsatisfactory experience with the bidder by the Township
or other recipient of the bidder's goods or services.
(b)
Failure to submit a bid on two successive occasions.
(c)
False or misleading statements about a product or service.
(d)
An attempt by a bidder to influence the purchase of goods or
services by the Township through a gift, gratuity, favor or benefit
or promise thereof to a Township officer or employee.
(e)
Collusion with another bidder in an attempt to regulate the
price, quality or availability of goods or services to the detriment
of the Township.
(3)
Invitation to bid.
(a)
(Reserved)
(b)
An invitation to bid shall be sent by mail to all vendors appearing
on the bidders list for the item to be purchased. The invitation shall
include the following:
[1]
A basic description of the item to be purchased.
[2]
The quantity to be purchased.
[3]
A copy of the specification and bid documents or instructions
on the method by which they may be obtained.
[4]
The date, time and place of the bid opening.
[5]
When applicable, that a contractor responsibility certification
is required.
[6]
Any other specific requirements.
(4)
Responsible
contractor bidding requirements.
(a)
Purpose.
[1]
Haverford Township recognizes that there is a need to ensure
that all work on public construction and maintenance contracts is
performed by responsible, qualified firms that maintain the capacity,
expertise, personnel and other qualifications and resources necessary
to successfully perform such contracts in a timely, reliable and cost-effective
manner.
[2]
To effectuate the purpose of selecting responsible contractors
for these public contracts and to protect the Township's investments
in such contracts, prospective contractors and subcontractors should
be required to meet preestablished, clearly defined, minimum qualification
standards regarding past project performance in terms of competency,
safety and law compliance, technical abilities, experience, and adequacy
of resources.
[3]
Further, due to the critical impact that skilled craft labor
has on the execution of public works projects, and the increasingly
limited availability of such labor, it is necessary to require contractors
and subcontractors to participate in proven apprenticeship training
programs as a condition of bidding to promote successful project delivery
and help ensure future workforce development.
[4]
Therefore, the Township shall require compliance with the provisions
of these responsible contractor bidding requirements by business entities
seeking to provide services as specified herein. These requirements
are intended to supplement, not replace, existing contractor qualification
standards or other criteria currently required by the Township. However,
in the event that these requirements conflict with any law, public
policy, or contracting documents of the Township, these responsible
contractor bidding requirements shall prevail.
(b)
Responsible contractor requirements.
[1]
These responsible contractor bidding requirements set forth
herein shall apply to public works projects valued at $250,000 or
more undertaken by the Township for construction, demolition, alteration,
renovation, modernization, service or maintenance of buildings, structures
or facilities. All contractors and subcontractors of any tier that
perform work on such projects, regardless of value of individual contract
or subcontract packages, shall meet the requirements herein.
[2]
All firms engaged in public works contracts subject to these
responsible contractor requirements, including general contractors,
construction managers, other lead or prime contractors, and subcontractors
at any level, shall be qualified, responsible contracting firms that
have sufficient capabilities in all respects to successfully perform
contracts on which they are engaged, including the necessary experience,
equipment, technical skills and qualifications and organizational,
financial and personnel resources. Firms bidding or otherwise participating
in public works contracts shall also be required to have a satisfactory
past performance record and a satisfactory record of law compliance,
integrity and business ethics.
(c)
Contractor responsibility certifications.
[1]
As a condition of performing work on a public works contract
subject to these responsible contractor bidding requirements, a general
contractor, construction manager or other lead or prime contractor
seeking award of a contract shall submit a contractor responsibility
certification at the time it submits a bid for contract.
[2]
The contractor responsibility certification shall be completed
on a form provided by the Township and shall reference the project
for which a bid is being submitted by name and contract or project
number.
[3]
In the contractor responsibility certification, the construction
manager, general contractor or other lead or prime contractor shall
confirm the following facts regarding its past performance and work
history and its current qualifications and performance capabilities:
[a]
The firm and its employees have all licenses, registrations,
certificates or other credentials required by federal, state, or county
law and the laws of the Township, including but not limited to licenses,
registrations or certificates required to do business in the designated
locale and perform the contract work it seeks to perform. These shall
include, but not be limited to, licenses, registrations, certificates
for any type of construction or maintenance trade work or specialty
work which the firm seeks to self-perform.
[b]
The firm meets the bonding requirements for the
contract required by applicable law or contract specifications, and
any insurance requirements, as well as applicable insurance requirements
for the contract, including general liability, workers' compensation
and unemployment insurance.
[c]
The firm has not been debarred or suspended by
any federal, state or local government agency or authority in the
past three years.
[d]
The firm has not defaulted on any project in the
past three years.
[e]
The firm has not had any type of business, contracting
or trade license, registration or certification revoked or suspended
in the past three years.
[f]
The firm and its principals/owners have not been
convicted of any crime relating to its contracting business in the
past 10 years.
[g]
Within the past three years, the firm has not been
found in violation of any law applicable to its contracting business,
including, but not limited to, licensing laws, tax laws, wage and
hour laws, prevailing wage laws, environmental laws or others, where
the result of such violation was the payment of a fine, back pay damages
or any other type of penalty in the amount of $1,000 or more.
[h]
The firm will employ a sufficient number of craft
labor personnel required to successfully perform any project work
it self-performs or shall use qualified subcontractors to meet this
requirement.
[i]
The firm shall ensure that all craft labor it employs
on the project will have completed, prior to working on the project
the, OSHA ten-hour training course established by the U.S. Department
of Labor. If the firm is a prime contractor, it shall also ensure
that at least one person on the project has completed the OSHA thirty-hour
construction training course established by the U.S. Department of
Labor.
[j]
The firm participates in a Class A apprenticeship
training program, as defined below, for each separate trade or classification
in which it employs craft employees and shall continue to participate
in such program or programs for the duration of the project. This
requirement, along with the requirements specified in Subsection E(4)(c)[3][k]
below of these responsible contractor bidding requirements, helps
ensure that workers employed on the project are participants in or
graduates of bona fide apprenticeship training programs in each trade
or craft in which their services are utilized, as evidenced by the
fact that the program is registered with the federal or state government
and has been in continuous existence for no fewer than five years
prior to the project relating to the certification.
[i]
For purposes of this section, a Class A apprenticeship
program is an apprenticeship program registered with and approved
by the U.S. Department of Labor or a state apprenticeship agency and
which has graduated apprentices to journeyperson status for at least
three of the past five years. This may be an apprenticeship program
subject to the Employee Retirement Income Security Act of 1974, 29
U.S.C. § 1001 et seq. ("ERISA"), or a non-ERISA program.
[ii]
To demonstrate compliance with this section, the
firm shall provide, with this certification, a list of all trades
or classifications of craft employees it will employ on the project
and documentation verifying it participates in a Class A apprenticeship
program for each trade or classification listed.
[k]
The construction manager, general contractor or
other lead or prime contractor responsible for the project shall ensure
that at least 70% of the craft labor workers employed on the project
shall be comprised of either journeyperson workers who have successfully
completed a Class A apprenticeship program, as defined in Subsection
E(4)(c)[3][j] above, or apprentices registered in such programs. The
apprenticeship participation specified by this section must be in
the same trade or craft for which the workers are employed on the
project.
[l]
The firm shall assign workers to perform only work
in their respective craft or trade for which they have sufficient
skills and training or shall use qualified subcontractors to meet
these requirements.
[m]
The firm shall pay all craft employees that it
employs on the project the current wage rates and fringe benefits
as required under applicable federal, state, or local wage laws.
[n]
The firm has all other technical qualifications
and resources, including equipment, personnel and financial resources,
to successfully perform the referenced contract and shall maintain
such capabilities throughout the duration of the project, or will
obtain same through the use of qualified, responsible subcontractors
or vendors.
[o]
The firm shall notify the Township within seven
days of any material changes in its operation that relate to any matter
attested to in this certification.
[4]
Execution of the contractor responsibility certification required
by these responsible contractor bidding requirements shall not establish
a presumption of contractor responsibility, and the Township may require
any additional information it deems necessary to evaluate a firm's
status as a responsible contractor, including information regarding
the firm's technical qualifications, financial capacity or other
resources and performance capabilities. The Township may require that
such information be included in a separate statement of qualifications
and experience or as an attachment to the contractor responsibility
certification.
[5]
The submitting firm shall stipulate in the contractor responsibility certification that, if it receives a notice of intent to award contract, it will provide a subcontractor list and required subcontractor information as specified in Subsection E(4)(e) below, Subcontractor responsibility requirements.
[6]
If the submitting firm has ever operated under another name
or is controlled by another company or business entity or in the past
five years controlled or was controlled by another company or business
entity, whether as a parent company, subsidiary or in any other business
relation, it shall attach an appendix to its contractor responsibility
certification that explains in detail the nature of any such relationship.
Additional information may be required from such an entity if the
relationship in question could potentially impact contract performance.
[7]
If a firm fails to provide a contractor responsibility certification
required by this section in any bid to the Township, such failure
shall constitute grounds to reject such bid as noncompliant with these
requirements and shall disqualify such firm from bidding. No action
of any nature shall lie against the Township because of its refusal
to accept or award a bid for failing to provide information required
by this section.
(d)
Notice of intent to award contract.
[1]
After it has received bids for a project, the Township shall
issue a notice of intent to award contract to the firm that has submitted
the lowest responsive and responsible bid.
[2]
Such notice shall be issued immediately or as soon as practicable after bids are opened and shall stipulate that the contract award is conditioned on the issuance of a written contractor responsibility determination for the firm as required by Subsection E(4)(f) below (Contractor responsibility review and determination), compliance with subcontractor certifications required by Subsection E(4)(e) below (Subcontractor responsibility requirements), and any other qualification standards required by the Township.
(e)
Subcontractor responsibility requirements.
[1]
Within 14 days of receiving a notice of intent to award contract,
the prospective awardee shall submit a subcontractor list which provides
the names and addresses of the subcontractors it will use on the project,
the scope of work assigned to each subcontractor, and subcontractor
responsibility certifications as required by this section.
[2]
The prospective awardee shall not be permitted to use a subcontractor
on any work performed for the Township unless it has identified the
subcontractor on its subcontractor list and provided a subcontractor
responsibility certification in accordance with the requirements of
these responsible contractor bidding requirements.
[3]
At the time a prospective awardee submits the subcontractor
list, all subcontractors will be identified on the subcontractor list
submitted by any bidder, and subcontractor responsibility certifications
shall be submitted with supporting documentation by a prospective
awardee to the Township.
[4]
A prospective awardee shall determine whether any firm on its
subcontractor list is organized as a sole proprietership owned and
operated by a single person. This shall apply to subcontractors at
any tier. For any such entity, the prospectivee awardee shall ensure
that the sole proprietership subcontractor is a legitimate business
entity and not a misclassified employee by requiring the subcontractor
to supplement its subcontractor certification with its employer identification
number and copies of any license, certificate or registration it is
required to maintain to do business in the state in which it is located.
[5]
At the time a prospective awardee submits the subcontractor
list, it shall also submit subcontractor responsibility certifications
for all listed subcontractors to the Township. Subcontractor responsibility
certifications must be executed by the respective subcontractors on
forms prepared by the Township and shall contain the same information
and representations required in contractor responsibility certifications,
including verifications of apprenticeship qualifications as required
in Subsection E(4)(c)[3][k] above, for each trade or classification
of craft workers it will employ on the project.
[6]
Subcontractor responsibility certifications shall be executed
by a person having sufficient knowledge to address all matters in
the certification and shall include an attestation stating, under
the penalty of perjury, that all information submitted is true, complete
and accurate.
[7]
A subcontractor listed on a firm's subcontractor list shall
not be substituted unless written authorization is obtained from the
Township and a subcontractor responsibility certification is provided
for the substitute subcontractor.
[8]
In the event that the Township determines that a subcontractor
fails to meet the requirements of these responsible contractor bidding
requirements or is otherwise determined to be nonresponsible, it may,
after informing the prospective awardee, exercise one of the following
options:
[a]
Permit the awardee to substitute a qualified, responsible
subcontractor in accordance with the requirements of this section
upon submission of a completed subcontractor certification for the
substitute and approval of the substitute by the Township;
[b]
Require the awardee to self-perform the work in
question if the firm has the required experience, licenses and other
qualifications to perform the work in question; or
[c]
Disqualify the prospective awardee.
[9]
In the event a subcontractor is disqualified under these responsible
contractor bidding requirements, the general contractor, construction
manager or other lead or prime contractor shall not be permitted to
make any type of claim against the Township on the basis of a subcontractor
disqualification.
(f)
Contractor responsibility review and determination.
[1]
After the Township has issued a notice of intent to award contract
to the lowest responsible bidder, it shall undertake a contractor
responsibility review process to determine whether the firm is a qualified,
responsible firm in accordance with the requirements of these responsible
contractor bidding requirements, this Part 10, and other applicable
laws and regulations. The time frame for conducting this review process
shall be as determined by the Township.
[2]
As part of the review process, the Township shall ensure that
the contractor responsibility certification, the subcontractor list,
the subcontractor responsibility certifications, and all applicable
supporting information comply with the requirements of these responsible
contractor bidding requirements.
[3]
The Township of Haverford Township may conduct any additional
inquiries to verify that the prospective awardee and its subcontractors
have the technical qualifications and performance capabilities necessary
to successfully perform the contract and that the firms have a sufficient
record of law compliance and business integrity to justify the award
of a public contract. In conducting such inquiries, the Township may
seek relevant information from the firm, its prior clients or customers,
its subcontractors or any other relevant source.
[4]
If, at the conclusion of its internal review, the Township determines
that all responsibility certifications have been properly completed
and executed, and if the Township concludes that the qualifications
and background of the prospective awardee and the firms on its subcontractor
list are satisfactory to deem the firms as responsible contractors
under these requirements, the Township shall issue a written contractor
responsibility determination verifying that the prospective awardee
is a qualified, responsible and responsive contractor.
[5]
In the event a firm is determined to be nonresponsible, the
Township shall notify the firm and proceed to conduct a responsibility
review of the next lowest, responsive bidder or, if necessary, rebid
the project. A responsibility determination may be revoked at any
time if the Township obtains relevant information warranting any such
revocations.
(g)
Execution of final contract and public review.
[1]
A contract subject to these responsible contractor bidding requirements shall not be executed until all requirements of these requirements have been fulfilled and until a contractor responsibility determination has been issued by the Township pursuant to Subsection E(4)(f) above.
[2]
Prior to the execution of a final contract under this Part 10,
the Township shall publicly post the notice of intent to award, contractor
and subcontractor responsibility certifications, subcontractor lists,
related supporting documentation and the contractor responsibility
determination on a publicly available website for public inspection
for a period of 10 calendar days after the issuance of the contractor
responsibility determination.
(h)
False, incomplete or misleading responsibility certifications.
If the Township determines that a contractor certification, subcontractor
list, or subcontractor responsibility certification contains false
or misleading information that was provided knowingly or with reckless
disregard for the truth, or omits material information knowingly or
with reckless disregard of the truth, the firm for which the certification
was submitted shall be disqualified from the project and shall be
prohibited from performing work for the Township for a period of three
years. The Township may withhold payment of any monies due to the
firm as damages and impose other applicable penalties and sanctions,
including contract termination, as permitted by law or contract.
(i)
Emergencies. Should Haverford Township determine, in accordance with the provisions of the Township Charter, § 4-1008F below, and/or First Class Township Code,[1] that emergency circumstances exist pursuant to the conditions set forth in § 4-1008F(1) below, then the Township may award a procurement contract without application of the terms of these responsible contractor bidding requirements.
[1]
Editor's Note: See 53 P.S. § 55101 et seq.
F.
Waiver of competitive bidding process.
(1)
Six members of the Board of Commissioners may authorize, by poll,
the waiver of the competitive bidding process when they shall declare
that emergency circumstances require that a purchase be made within
a limited period of time. Such emergency purchases shall be limited
to situations where:
(a)
Delay in making the purchase would present a threat to the health,
safety or welfare of the residents of the Township.
(b)
The purchase is required by unforeseen circumstances and that
delay would seriously hinder the effective delivery of essential Township
services.
(c)
There are no feasible alternatives to the emergency purchase.
(2)
Every effort shall be made to provide competitive conditions during
the emergency purchase. Quotations solicited may be oral or written.
The Township Manager shall authorize the Finance Director to
supervise the disposal of unneeded, obsolete or surplus equipment
with a sale value of less than $1,000 in the manner most beneficial
to the Township. Sale of equipment with a sale value of more than
$1,000 shall be sold in accordance with the First Class Township Code.
The Township Manager, prior to any disposal, shall submit to the Board
of Commissioners for its information a list of all equipment being
disposed.
As required by § C-710 of the Charter and in accordance with § 4-212 of the Administrative Code, an annual audit shall be provided in accordance with generally accepted auditing standards for the purpose of expressing an opinion as to the fairness of the Township financial statements. The financial statements shall be prepared in accordance with generally accepted accounting principles as defined in the American Institute of Certified Public Accountants audit guide, Audits of State and Local Governmental Units, and as may be amended from time to time.
In accordance with § C-711 of the Charter, the Township Manager shall specify those officers and employees who shall file individual surety company bonds with the Township. All other officers and employees shall be covered by a public employees' blanket bond. The amounts and coverage of such bonds shall be as prescribed by the Township Manager, subject to the approval of the Board of Commissioners.
A.
A hearing officer shall be appointed by the Board of Commissioners
to hear and rule on controversial matters arising between the taxpayer
and the Finance Director involving a levy, payment or the refund of
a tax, rent, fee, interest or penalty arising from the Haverford Township
Mercantile Tax Ordinance, Business Privilege Tax Ordinance[1] or Local Services Tax Ordinance in accordance with the
following:
B.
BOARD OF COMMISSIONERS
BURDEN OF PROOF
BUSINESS PRIVILEGE TAX ORDINANCE
DIRECTOR
HEARING OFFICER
LOCAL SERVICES TAX ORDINANCE
MERCANTILE TAX ORDINANCE
TAXPAYER
TOWNSHIP
Definitions. The following words and phrases, when used in this section,
shall have the meanings ascribed to them unless the context clearly
indicates a different meaning:
The Board of Commissioners of Haverford Township.
The responsibility to demonstrate by clear weight and preponderance
of evidence the defense or claim of the taxpayer.
The Business Privilege Tax and License Ordinance enacted
by the Township to license businesses and tax their gross receipts
for Township purposes.
The Finance Director of the Township or his duly authorized
representative.
An individual seated by the Board of Commissioners in accordance
with this section.
The Local Services Tax Ordinance enacted by the Township
to impose a tax upon the privilege of engaging in an occupation with
a primary place of employment within the Township of Haverford
The Mercantile Tax and License Ordinance enacted by the Township
to license businesses and tax their gross sales for Township purposes.
Any individual, partnership, limited partnership, association
or corporation who has been levied a tax under the licensed and/or
taxed under the Mercantile Tax Ordinance, Business Privilege Tax Ordinance
or Local Services Tax Ordinance, enacted to provide revenue for Township
purposes.
The Township of Haverford.
C.
Ruling by Director.
(1)
Any taxpayer may submit a written request for a ruling on his financial
obligation under the Mercantile Tax Ordinance, Business Privilege
Tax Ordinance or Local Services Tax Ordinance. Any such request shall
be made to the Director and set forth the following: the date, the
name and address of the taxpayer and business, if a business is involved;
and a brief discussion as to why the taxpayer feels this should be
his obligation.
(2)
The Director shall give a ruling to the taxpayer within 10 days of
the request by the taxpayer.
(3)
Any taxpayer aggrieved by the ruling from the Director shall request
the Director to place the case of the taxpayer on the review board
list for case review. Such a request shall be made within 20 days
from the ruling by the Director. At the time the case is placed on
the review board list, the Director shall inform the taxpayer of the
date, time and place the taxpayer's case will be reviewed or as soon
as such information is known.
(4)
No request for a ruling or review shall operate to suspend penalty
or interest from the date of any tax, rent or fee found to be owing.
D.
Hearing officer.
(1)
A hearing officer shall be appointed by the Board of Commissioners
to hear all rulings on the taxpayer cases placed on the hearing list
by the Director.
(2)
The hearing officer may be appointed from the Finance Committee of
the Board of Commissioners or the elected Auditor of Haverford Township.
(3)
The hearing officer shall have the power to affirm or reverse, in
whole or part, the ruling of the Director as to the correct tax, rent,
fee, interest or penalty or to establish payment schedules, make compromises,
make settlements and award due refunds. All decisions of the hearing
officer shall be limited to the issues raised in the ruling by the
Director.
(4)
The hearing officer may promulgate all rules and regulations necessary
to carry out its function.
E.
Review hearing.
(1)
It is the duty of the Director to provide the hearing officer with
the list of aggrieved taxpayers, the Director's rulings on the taxpayers'
cases and all supporting information and data.
(2)
At the hearing, the taxpayer may appear alone or be represented by
his legal or financial advisor. At such time, the taxpayer shall introduce
evidence to support his defense or claim.
(3)
Defense of taxpayer.
(a)
The individual does not qualify as a taxpayer.
(b)
The taxpayer has paid all moneys claimed to be due by the Director.
(c)
The taxpayer is exempt from tax, rent or fee or qualifies for
an exclusion or deduction.
(d)
The Director's computation is inaccurate.
(e)
The Director's computation employs the wrong rate or base.
(f)
There is no defense to nonpayment of interest and penalty for
delinquent tax, rent or fee due by the taxpayer. However, if the hearing
officer finds the taxpayer not at fault, the hearing officer may,
at his or her own discretion, waive interest and/or penalty.
(4)
The burden of proof is on the taxpayer.
(5)
The hearing officer may render a decision at the conclusion of the
hearing or within 30 days after the hearing date.
