[Adopted 3-8-1999 by Ord. No. 2144]
The following words and phrases when used in this section shall have the meanings given to them in this section unless the context clearly indicates otherwise:
ASSESSMENT
The determination of the Township of the amount of underpayment by a taxpayer.
BOARD
A Board of Local Tax Appeals established under § 24-68 (relating to administrative appeals).
ELIGIBLE TAX
Any of the following, including interest and penalty provided by law, when levied by a political subdivision:
A. 
Any tax authorized or permitted under the act of December 31, 1965 (P.L. 1257, No. 511, known as the "Local Enabling Act").
B. 
Any per capita tax levied under any act.
C. 
Any occupation, occupation assessment or occupation privilege tax levied under any act.
D. 
Any tax on income levied under any act.
E. 
Any tax measured by gross receipts levied under any act.
F. 
Any tax on a privilege levied under any act.
G. 
Any tax on amusements or admissions levied under any act.
H. 
Any tax on earned income and net profits.
GOVERNING BODY
The Board of Commissioners of the Township of Whitehall.
LOCAL TAXING AUTHORITY
The Township of Whitehall, including any officer, agent, agency, clerk, income tax officer, collector, employee or other person to whom the governing body has assigned responsibility of the audit, assessment, determination or administration of an eligible tax.
OVERPAYMENT
Any payment of tax which is determined in the manner provided by law not to be legally due.
TAXPAYER
An individual, partnership, association, corporation, limited liability company, estate, trust, trustee, fiduciary or any other entity subject to or claiming exemption from any eligible tax or under a duty to perform an act for itself or for another under or pursuant to the authority of an act provided for an eligible tax.
UNDERPAYMENT
The amount or portion of any tax determined to be legally due in the manner provided by law for which payment or remittance has not been made.
VOLUNTARY PAYMENT
A payment of an eligible tax made pursuant to the free will of the taxpayer. The term does not include a payment made as a result of distraint or levy or pursuant to a legal proceeding in which the Township of Whitehall is seeking to collect its delinquent taxes or file a claim therefor.
A. 
Statement. The Township of Whitehall shall prepare a statement which sets forth in simple and nontechnical terms:
(1) 
The rights of a taxpayer and the obligation of the Township of Whitehall during an audit or an administrative review of the taxpayer's books or records.
(2) 
The administrative and judicial procedures by which a taxpayer may appeal or seek review of any adverse decision of the Township of Whitehall.
(3) 
The procedure for filing and processing refund claims and taxpayers complaints.
(4) 
The enforcement of procedures.
B. 
Distribution. The Township of Whitehall shall notify any taxpayer connected regarding the assessment, audit, determination, review or collection of an eligible tax of the availability of the statement under Subsection A. The Township of Whitehall shall make copies of the statement available to taxpayers upon request at no charge to the taxpayer, including mailing costs. The notification shall be stated as follows:
"You are entitled to receive a written explanation of your rights with regard to the audit, appeal, enforcement, refund and collection of local taxes by calling the Township of Whitehall at (610) 437-5524 during the hours of 8:00 a.m. and 4:30 p.m."
A. 
Minimum time periods for taxpayer response.
(1) 
The taxpayer shall have 30 calendar days from the mailing date to respond to requests for information by the Township of Whitehall. The Township shall grant additional reasonable extensions upon application for good cause.
(2) 
The Township of Whitehall shall notify the taxpayer of the procedure to obtain an extension in its initial request.
(3) 
The Township of Whitehall shall take no lawful action against a taxpayer for the tax year in question until the expiration of the applicable response period, including extensions.
B. 
Requests for prior year returns.
(1) 
Except as provided in Subsection B(2), an initial inquiry by the Township of Whitehall regarding a taxpayers compliance with any eligible tax may include taxes required to be paid or tax returns required to be filed no more than three years prior to the mailing date of the notice.
(2) 
The Township of Whitehall may make a subsequent request for a tax return or supporting information if, after the initial request, the local taxing authority determines that the taxpayer filed to file a tax return, under reported income or failed to pay a tax for one or more of the tax periods covered by the initial request. This subsection shall not apply if the Township or Whitehall has sufficient information to indicate that the taxpayer failed to file a required return or pay an eligible tax which was due more three years prior to the date of the notice.
C. 
Use of federal tax information. The Township of Whitehall may require a taxpayer to provide copies of the taxpayer's Federal individual income tax return in the Township can demonstrate that the Federal tax information is reasonably necessary for the enforcement or collection of an eligible tax and the information is not available from other available sources or the Department of Revenue.
A. 
General rule. A taxpayer who has paid an eligible tax to the Township of Whitehall may file a written request with the Township for refund or credit of the eligible tax. A request for a refund shall be made within three years of the due date for filing the report as extended or one year after the actual payment of the eligible tax, whichever is later. If no report is required, the request shall be made within three years after the due date for payment of the eligible tax, or within one year after the actual payment of the eligible tax, whichever is later.
(1) 
For purposes of this section, a tax return filed by the taxpayer with the Township of Whitehall showing an overpayment of tax shall be deemed to be a written request for a cash refund unless otherwise indicated on the tax return.
(2) 
A request for refund under this section shall not be considered a petition under § 24-68 (relating to administrative appeals) and shall not preclude a taxpayer from submitting a petition under § 24-69 (relating to petitions).
B. 
Notice of underpayment. For amounts paid as a result of a notice asserting or informing a taxpayer of an underpayment, a written request for refund shall be filed with the Township of Whitehall within one year of the date of the payment.
A. 
General rule. All overpayments of tax due the Township of Whitehall, including taxes on real property, shall bear simple interest from the date of overpayment until the date of resolution.
B. 
Interest rate. Interest on overpayments shall be allowed and paid at the same rate as the Commonwealth is required to pay pursuant to § 806.1 of the Act of April 9, 1929 (P.L. 343, No. 176), known as the "Fiscal Code."
C. 
Exceptions.
(1) 
No interest shall be allowed if an overpayment is refunded or applied against any other tax, interest or penalty due to the Township of Whitehall within 75 days after the last date prescribed for filing the report of tax liability or within 75 days after the date the return or report of the liability due is filed, whichever is later.
(2) 
Overpayments of interest or penalty shall not bear any interest.
D. 
Acceptance of refund check. The taxpayer's acceptance of the Township of Whitehall's check shall not prejudice any right of the taxpayer to claim any additional overpayment and interest thereon. Tender of a refund check by the Township of Whitehall shall be deemed to be acceptance of the check by the taxpayer for purposes of this section.
E. 
Definitions.
DATE OF OVERPAYMENT
The later of the date paid or the date tax is deemed to have been overpaid as follows:
(1) 
Any tax actually deducted and withheld at the source shall be deemed to have been overpaid on the last day for filing the report for the tax period, determined without regard to any extension of time for filing.
(2) 
Any amount overpaid as estimated tax for the tax period shall be deemed to have been overpaid on the last day for filing the final report for the tax period, determined without regard to any extension of time for filing.
(3) 
An overpayment made before the last day prescribed for payment shall be deemed to have been paid on the last day.
(4) 
Any amount claimed to be overpaid with respect to which a lawful administrative review or appellate procedure is initiated, shall be deemed to have been overpaid 60 days following the date of filing of the amended income tax return.
(5) 
Any amount shown not to be due on an amended income or earned income and net profits tax return shall be deemed to have been overpaid with respect to which a lawful administrative review or appellate procedure is initiated, shall be deemed to have been overpaid 60 days following the date of filing of the amended income tax return.
DATE OF RESOLUTION
The date the overpayment is refunded or credited as follows:
(1) 
For a cash refund, a date preceding the date of the Township of Whitehall's refund by check by not more than 30 days.
(2) 
For credit of an overpayment:
(a) 
The date of the Township of Whitehall's notice to the taxpayer of the determination of the credit.
(b) 
The due date for payment of the tax against which the credit is applied, whichever first occurs. For a cash refund of a previously determined credit, interest shall be paid on the amount of the credit from a date 90 days after the filing of a request to convert the credit to a cash refund to a date preceding the date of the refund check by not more than 30 days whether or not the refund check is accepted by the taxpayer after tender.
The Township of Whitehall shall notify the taxpayer in writing of the basis of any underpayment that the Township of Whitehall has determined to exist. The notification shall include:
A. 
The tax period or periods for which the underpayment is asserted.
B. 
The amount of the underpayment detailed by the tax period.
C. 
The legal basis upon which the Township of Whitehall has relied to determine that an underpayment exists.
D. 
An itemization of the revisions made by the Township of Whitehall to a return or report filed by the taxpayer that results in the determination that an underpayment exists.
A. 
Errors and delay. In the case of any underpayment, the Township of Whitehall may abate all or any part of interest for any period for the following:
(1) 
Any underpayment or tax finally determined to be due attributable in whole or in part to any error or delay by the Township of Whitehall in performance of a ministerial act. For purposes of this paragraph, an error or delay shall be taken into account only if no significant aspect or the error or delay can be attributed to the taxpayer and after the Township has contacted the taxpayer in writing with respect to the underpayment of tax finally determined to be due or payable.
(2) 
Any payment of a tax to the extent that any error or delay in the payment is attributable to an officer, employee or agent of the Township of Whitehall being erroneous or dilatory in performance of a ministerial act. The Township shall determine what constitutes timely performance of ministerial acts performed under this article.
B. 
Abatement due to erroneous written advice by Township of Whitehall.
(1) 
The Township of Whitehall shall abate any portion of any penalty or excess interest attributable to erroneous advice furnished to the taxpayer in writing by any officer, employee or agent of the Township acting in the officers, employee's or agent's official capacity if:
(a) 
The written advice was reasonably relied upon by the taxpayer and was in response to specific written request of the taxpayer.
(b) 
The portion of the penalty or addition to tax or excess interest did not result from a failure by the taxpayer to provide adequate or accurate information.
(2) 
This subsection shall not be construed to require the Township of Whitehall to provide written advice to taxpayers.
Unless otherwise specified by the taxpayer, all voluntary payments of an eligible tax shall be prioritized by the Township of Whitehall as follows:
A. 
Tax.
B. 
Interest.
C. 
Penalty.
D. 
Any other fees or charges.
[Adopted 4-14-2003 by Ord. No. 2405]
A. 
The Township of Whitehall, as the political subdivision levying an eligible tax hereby establishes a Local Tax Appeals Board appointed by the Board of Commissioners. The Board shall consist of three members. Qualifications for service on the Board of the members shall be determined by the Board of Commissioners. Members of the Board shall not be compensated for serving on the board. The Board of Commissioners may enter into agreements with other political subdivisions to establish a joint local tax appeals board.
B. 
The Board of Commissioners may appoint members to the Board by resolution. Further, at least one but no more than three residents of the Township may be appointed to serve as alternate members of the Board.
A. 
Filing. A petition is timely filed if the letter transmitting the petition is postmarked by the United States on or before the final day on which the petition is required to be filed. Deadlines for filing petitions are as follows:
(1) 
Refund petitions shall be filed within three years after the due date for filing the report as extended or one year after actual payment of an eligible tax, whichever is later. If no report is required, the petition shall be filed within three years after the due date for payment of an eligible tax or within one year after actual payment, whichever is later.
(2) 
Petitions for reassessment of an eligible tax shall be filed within 90 days of the date of the assessment notice.
B. 
Contents. The Board of Commissioners shall adopt regulations specifying the form and content of petitions, including the process and deadlines.
Practice and procedure under this article shall not be governed by 2 Pa.C.S., Chapter 5, Subchapter B (relating to judicial review of local agency action). The Board of Commissioners shall adopt regulations governing practice and procedure under this article.
Any person aggrieved by a decision under this article who has a direct interest in the decision shall have the right to appeal to the court vested with the jurisdiction of local tax appeals by or pursuant to Title 42, Pa.C.S. (relating to judiciary and judicial procedure).
Decisions under this article may be made according to principles of law or equity.
A. 
Authorization. The Township of Whitehall may enter into written agreements with any taxpayer under which the taxpayer is allowed to satisfy liability for any eligible tax in installment payments if the Township determines that the agreement will facilitate collection.
B. 
Extent to which agreements remain in effect.
(1) 
Except as otherwise provided in this section, any agreement entered into by the Township of Whitehall under Subsection A shall remain in effect for the term of agreement.
(2) 
The Township of Whitehall may terminate any prior agreement entered into under Subsection A if:
(a) 
Information which the taxpayer provided to the Township prior to the date of the agreement was inaccurate or incomplete.
(b) 
The Township of Whitehall believes that collection of any eligible tax under this agreement if in jeopardy.
(3) 
If the Township of Whitehall finds that the financial condition of the taxpayer has significantly changed, the Township may alter, modify or terminate the agreement, but only if:
(a) 
Notice of the Township of Whitehall's finding is provided to the taxpayer no later than 30 days prior to the date of such action.
(b) 
The notice contains the reasons by the Township of Whitehall believes a significant change has occurred.
(4) 
The Township of Whitehall may alter, modify or terminate an agreement entered into by the Township under Subsection A if the taxpayer fails to do any of the following:
(a) 
Pay any installment at the time the installment is due under such agreement.
(b) 
Pay any other tax liability at the time the liability is due.
(c) 
Provide a financial condition update as requested by the Township of Whitehall.
C. 
Prepayment permitted. Nothing in this section shall prevent a taxpayer from prepaying in whole or in part any eligible tax under an agreement with the Township of Whitehall.
D. 
Real estate tax installment payments.
[Added 7-10-2006 by Ord. No. 2645; amended 11-13-2006 by Ord. No. 2655]
(1) 
The following dates are the installment due dates within the year at which time 1/4 of the total gross real estate tax shall be due and owing: April 30, May 31, June 30 and July 31.
(2) 
A property owner electing to use the installment option shall make payments consistent with the above due dates. Installment payments paid after the respective due date will be subject to a penalty of 10%.
(3) 
The property owner shall receive one initial tax bill, and it shall be the responsibility of the property owner to make such timely payments as permitted in Subsection D(1).
[Adopted 8-8-2005 by Ord. No. 2578]
A. 
Any information gained by the Township of Whitehall as a result of any audit, return, report, investigation, hearing or verification shall be confidential tax information. It shall be unlawful, except in official purposes or as provided by law, for the Township of Whitehall to:
(1) 
Divulge or make known in any manner any confidential information gained in any return, investigation, hearing or verification to any person.
(2) 
Permit confidential tax information or any book containing any abstract or particulars thereof to be seen or examined by any person.
(3) 
Print, publish or make known in any manner any confidential tax information.
Except as provided in § 24-64 (relating to interest on overpayment), this article shall not apply to any tax on real estate.