[Adopted 12-30-1998 by Ord.
No. 2-98]
The purpose of this article is to implement the requirements of the
Local Taxpayers Bill of Rights law [Act No. 50 of 1998, 53 P.S. §§ 8421
through 8438) (hereafter referred to as LTBOR)].
The provisions of this article do not apply to any tax on real property.
A.
With respect to Township taxes collected and administered
by the Tax Collector of Independence Township, the form and content of the
disclosure statement required by LTBOR § 8423(a) shall be as drafted
by the Township Solicitor and adopted by the Board of Supervisors.
B.
With respect to any Township tax which is collected and
administered by any other person or agency, the form and content of the disclosure
statement required by LTBOR § 8423(a) shall be as prescribed by
such person or agency.
A.
With respect to Township taxes collected and administered
by the Tax Collector of Independence Township, the form and content of the
notice required by LTBOR § 8423(b) shall be as drafted by the Township
Solicitor and adopted by the Board of Supervisors.
B.
With respect to any Township tax which is collected and
administered by any other person or agency, the form and content of the notice
required by LTBOR § 8423(b) shall be as prescribed by such person
or agency.
C.
With respect to Township taxes collected and administered
by the Tax Collector of Independence Township, the form and content of the
notice required by LTBOR § 8424(a)(2) shall be as drafted by the
Township Solicitor and adopted by the Board of Supervisors.
D.
With respect to any Township tax which is collected and
administered by any other person or agency, the form and content of the notice
required by LTBOR § 8424(a)(2) shall be as prescribed by such person
or agency.
A.
Requests for information from the Tax Collector or another
Township official to a taxpayer shall be made in writing, and in accordance
with LTBOR § 8424.
B.
Requests for information shall be sent by first-class
mail. A completed U.S. Postal Service Form 3817 (certificate of mailing) shall
be obtained, and shall constitute proof of mailing on the date shown.
C.
The taxpayer shall have at least 30 calendar days from
the mailing date to respond to a request for information.
D.
Reasonable extensions of the time to respond shall be
granted if good cause is shown.
E.
The procedure relating to extension of the time to respond
to an information request shall be as follows:
(1)
The taxpayer shall submit a request which must be in
writing, specify the reasons why additional time is needed, state the facts
supporting such reasons, specify the amount of additional time sought, be
submitted before the original response period expires, and be mailed or delivered
to the office of the Tax Collector.
(2)
The Tax Collector or other Township official shall act
upon the request within two business days after it is received.
(3)
The taxpayer will be notified by first-class mail as
to whether or not a time extension has been granted.
(4)
If an extension is granted, the amount of additional
time will be specified.
(5)
If an extension is denied, the reason will be stated.
(6)
If an extension is denied, the original time for response
shall remain in effect.
The procedure for the filing and processing of complaints by taxpayers
about Township actions relating to taxes, required by LTBOR § 8423(a)(3),
shall be as follows:
A.
Complaints must be made in writing and submitted to the
Township Secretary at his or her office, either by mail or by personal delivery.
B.
The person whose action is complained of should be identified,
by name or official position.
C.
The action complained of must be described.
D.
The nature or grounds of the complaint must be stated.
E.
The Township Secretary shall promptly review the complaint
and seek to resolve it by adjustment of the dispute or reconciliation of the
differences between the taxpayer and the Township official involved.
B.
With respect to any Township tax which is collected and
administered by any other person or agency, the administrative appeals process
required by LTBOR § 8430 shall be as prescribed by such person or
agency.
C.
The person or agency other than the Township Tax Collector
who collects and administers a particular tax is hereby appointed as the hearing
officer to consider and decide all petitions relating to such tax.
D.
The regulations prescribed by the person or agency other
than the Township Tax Collector who collects a particular tax, concerning
the form and content of petitions (including the process and deadlines) and
practice and procedure during administrative appeals, are hereby adopted to
govern in proceedings relating to such tax.
The purpose of the following regulations is to establish an administrative
process to receive and make determinations on petitions from taxpayers relating
to the assessment, determination or refund of certain Township taxes.
A.
All petitions must be in writing and signed by the taxpayer.
If the taxpayer is a partnership, corporation or other entity, a partner,
officer or responsible representative must sign.
B.
All petitions must contain the following information,
in separate numbered paragraphs:
(1)
The taxpayer's name, mailing address and telephone number.
(2)
The taxpayer's social security number or employer identification
number.
(3)
If applicable, the taxpayer's license number or account
number.
(4)
Designation of the particular tax to which the petition
relates, including the year or other period and the tax amount.
(5)
A copy of any pertinent tax bill, refund request denial,
or other relevant document must be attached.
(6)
A detailed specification, in separate subparagraphs,
of the reasons why a refund is required, or of the objections to the tax assessment
or notice of underpayment being appealed.
(7)
A statement of the facts supporting each reason or objection.
(8)
A statement of the relief requested by the taxpayer.
(9)
If the taxpayer is represented by an attorney, accountant
or other qualified individual, the name, address and telephone number of the
representative.
(10)
A verification reading as follows: "The undersigned hereby
verifies that all statements of fact in this petition are true. I understand
that any false statement herein is subject to the penalties of 18 Pa.C.S.A.
§ 4904, relating to unsworn falsification to authorities."
C.
Time limits.
(1)
A petition for refund must be filed within three years
after the due date of the tax report, as extended, or within one year after
actual payment of the tax, whichever is later. If no report or return is required,
the petition must be filed within three years after the due date for payment,
or within one year after actual payment, whichever is later.
(2)
A petition for reassessment must be filed within 90 days
of the date of the tax bill or other assessment notice.
A.
Petitions are to be filed at the office of the Township
Secretary in the Municipal Building.
B.
A petition is considered timely filed if received by
the required date, or if mailed and postmarked by the U.S. Postal Service
on or before the required date.
C.
When a question of timely filing arises, the taxpayer
has the burden of presenting sufficient evidence to prove timely filing.
D.
Upon receipt of a petition, the Township Secretary shall
immediately forward a copy, with all attachments, to both the Township Solicitor
and the Tax Collector.
E.
Upon receipt of a petition, the Township Solicitor shall examine it for accuracy and completeness in accordance with the requirements of § 183-48.
F.
If the Township Solicitor determines that the petition does not meet the requirements of § 183-48, he shall return it to the taxpayer with a written explanation of the defects or deficiencies.
G.
When a petition is returned by the Solicitor, the taxpayer
may revise or supplement and refile it.
H.
In the alternative, the taxpayer may elect to refile
the same petition, in which event the review procedure shall proceed. In such
a case, the petition shall be subject to denial on the ground that its incompleteness
or inaccuracy precludes an informed decision on the merits.
Determinations on petitions from taxpayers shall be made as follows:
A.
Petitions shall be reviewed and decided by the Board
of Supervisors in executive session.
B.
The Township Secretary will give written notice of the
date, time and place of Board review to the taxpayer at least 10 days in advance.
C.
The Chairman of the Board may grant a request for continuance
of a scheduled review, upon written request stating good cause for a reasonable
continuance.
D.
The Chairman of the Board may issue subpoenas for the
attendance of persons, or the production of documents, or both, at the review.
E.
Any member of the Board may preside at the review.
F.
The presiding officer shall have the authority
(1)
To regulate the conduct of the proceeding, including
the order of presentation of evidence.
(2)
To recess, reconvene or adjourn the proceeding.
(3)
To rule upon issues relating to the relevancy or reliability
of evidence offered.
(4)
To allow or not, as a matter of his or her discretion,
the stenographic or tape recording of the proceeding.
(5)
To perform all other acts necessary or proper for the
efficient conduct of the proceeding.
G.
The taxpayer has the burden of proof on all issues of
fact raised by the petition.
H.
The Tax Collector and the Township Solicitor shall have
the right to be heard on the issues raised by the petition, and to present
relevant information and evidence on such issues.
I.
Formal or technical rules of evidence shall not be applied.
All information which is both relevant to the issues raised and appears to
be reliable will be received. However, any information which is either not
relevant, or does not appear to be reliable, will be rejected and not considered.
J.
The decision of the Board on the petition shall be made
in writing and signed by the officer presiding at the review.
K.
Such decision shall be issued within 60 days after the
filing of a complete and accurate petition. This period shall be extended
by the amount of any continuance of the review granted at the request of the
taxpayer.
L.
In the event a decision is not issued within such period,
the petition shall be deemed approved, and the relief requested therein granted.
M.
The decision shall state whether the relief requested
is granted or not, and give the reasons in a concise and summary manner. Detailed
findings of fact need not be made.
N.
The decision shall be sent by first-class mail to the
taxpayer and his attorney, accountant or other representative (if any).
This article is enacted pursuant to the Local Taxpayers Bill of Rights
(Act No. 50 of 1998, 53 P.S. §§ 8421 through 8438).
