This article shall be known and may be cited
as the "Lower Pottsgrove Township Local Taxpayer Bill of Rights."
This Local Taxpayer Bill of Rights applies with respect to all taxes
imposed by the Township pursuant to the Local Tax Enabling Act, all
per capita taxes; all occupation, occupation assessment or occupational
privilege taxes; and net profits and earned income taxes. It shall
apply to realty transfer taxes only as provided in § 8426
(relating to interest on overpayment) of the Pennsylvania Local Taxpayers
Bill of Rights, Act 50 of 1998.
Petitions. A taxpayer may file a petition for
review of an assessment determination or refund finding with the Board
of Commissioners. The taxpayer shall simultaneously file a copy of
the petition with the Township Tax Collector or other designated representative
which collects the tax at issue. Upon receipt of the petition, the
Tax Collector or other designated representative shall have 30 days
to investigate the petition, attempt to settle the dispute with the
taxpayer and report its findings, in writing, to the Township and
the taxpayer. If the Tax Collector or other representative and the
taxpayer have reached an agreement, such agreement shall be reduced
to writing and submitted to the Board of Commissioners for approval,
modification or disapproval at the next regularly scheduled meeting
of the Board of Commissioners in executive session. Notice of the
decision of the Board of Commissioners shall be given to the taxpayer
in writing. If no agreement is reached, the taxpayer may file a written
appeal to the Township's Board of Zoning Appeals.