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.
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.
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.
These regulations apply to all taxes levied by Independence Township except as provided in §§
183-40 and
183-45 above.
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).