[Adopted 9-15-2003 (Ch. 880 of the 1982 Code)]
The following definitions shall apply to the Local Taxpayer
Bill of Rights as well as all exhibits adopted by reference:
The determination by a local taxing authority of the amount
of underpayment by a taxpayer.
Any of the following, including interest and penalty provided
by law, when levied by a political subdivision:
Any tax authorized or permitted under the act of December 31,
1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act;"
Any per capita tax levied under any act;
Any occupation, occupation assessment or occupation privilege
tax levied under any act;
Any tax on income levied under any act;
Any tax measured by gross receipts levied under any act;
Any tax on a privilege levied under any act;
Any tax on amusements or admissions levied under any act;
Any tax on earned income and net profits.
Any payment of tax which is determined in the manner provided
by law not to be legally due.
A political subdivision levying an eligible tax. The term
shall include any officer, agent, agency, clerk, income tax officer,
collector, employee or other person to whom the governing body has
assigned responsibility for the audit, assessment, determination,
or administration of an eligible tax. The term shall not include a
tax collector or collection agency who has no authority to audit a
taxpayer or determine the amount of an eligible tax or whose only
responsibility is to collect an eligible tax on behalf of the governing
body.
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 providing for an eligible tax.
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.
A.
Adoption by reference.
(1)
The following documents, as hereinafter described are adopted under
and pursuant to this article:
(a)
Local Taxpayer Bill of Rights Disclosure Statement.
(b)
Notice of Availability of Taxpayer Bill of Rights Disclosure
Statement.
(c)
Information Request Time Extension Procedure Notice.
(d)
Administrative Appeal Procedures. Applicable to Petitions for
Appeal and Refund/and Reassessment.
(e)
Approved Form of Petition for Appeal and Refund.
(2)
If a taxpayer requests a copy of the Local Taxpayer Bill of Rights
Disclosure Statement, a copy shall be mailed to the taxpayer at the
Borough's expense.
B.
Confidentiality of information. Any information gained by the Borough
as a result of an audit, return, report, investigation, hearing or
verification shall be confidential tax information. It shall be unlawful,
except for official purposes or as provided by law, for any local
taxing authority 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; or
(3)
Print, publish or make known in any manner any confidential tax information.
C.
Time limits for response to information requests.
(1)
The taxpayer shall have at least 30 calendar days from the mailing
date to respond to requests for information by a local taxing authority.
The local taxing authority shall grant additional reasonable extensions
upon application for good cause;
(2)
The local taxing authority shall notify the taxpayer of procedures
to obtain an extension to its initial request. See Information Request
Time Extension Procedure, marked Exhibit "C" and adopted by reference;
and
(3)
A local taxing authority shall take no lawful action against a taxpayer
for the tax year in question until the expiration of the applicable
response period, including extensions.
D.
Tax appeals. Act 50 requires the Borough to adopt regulations concerning
the form and content of petitions, as well as practice and procedure
for tax appeal petitions. The required regulations as adopted by the
Borough are adopted by reference as Exhibit "D."[1]
[1]
Editor's Note: Former Subsection E, which immediately followed
and provided for an administrative process to make determinations
on petitions from taxpayers relating to an assessment, determination
or refund of an eligible tax, was repealed 11-2-2004 by Ord. No. 1506.
Every taxpayer is obligated to pay all taxes levied by the Borough
to which the taxpayer is subject. When taxes are not paid to the Borough,
or its designated tax collector has questions about whether a taxpayer
has fulfilled all tax obligations relating to the filing of tax returns,
the payment of taxes due and/or any other matter relating to taxpayer
compliance with any applicable tax ordinance, the Borough has the
legal right to enforce all taxpayer obligations. In conjunction with
taxpayer obligations and Borough rights, the Commonwealth of Pennsylvania
has enacted a Local Taxpayers Bill of Rights which grants certain
legal rights to taxpayers and creates obligations for the Borough
so that equity and fairness control how certain eligible taxes are
collected. This document is the disclosure statement required by the
Local Taxpayers Bill of Rights. This document is merely a summary
of your rights. For a complete statement of your rights and obligations
and the obligations of the Borough, see 53 P.S. Subch. C.[1]
[1]
Editor's Note: See Act 50 of 1998, 53 Pa.C.S.A. § 8421
et seq.
A.
This disclosure statement applies to all eligible taxes levied by
the Borough, including interest and penalty. For this purpose, eligible
taxes include any tax levied by the Borough other than the real estate
tax as more specifically defined in 53 P.S. Subch. C. This disclosure
statement does not apply to real estate taxes. The specific eligible
taxes which may, from time to time, be levied by the Borough include
the following:
(1)
Any tax imposed under Local Tax Enabling Law.
(2)
Any per capita tax.
(3)
Any occupation, occupation assessment or occupation privilege tax.
(4)
Any tax on income.
(5)
Any tax measured by gross receipts.
(6)
Any tax on a privilege levied under any act.
(7)
Any tax on amusements or admissions.
(8)
Any tax on earned income and net profits.
B.
Unless expressly provided in the Local Taxpayers Bill of Rights,
the failure of any Borough representative to comply with any of the
provisions of this article, related regulations or the Local Taxpayers
Bill of Rights will not excuse the taxpayer from paying the taxes
owed.
A.
Minimum time period for taxpayer response.
(1)
The taxpayer has 30 calendar days from the mailing date to respond
to request for tax information as may be made by the Borough or its
designated collection agent.
(2)
Upon written request, the Borough, or its designated collection agent
will grant reasonable time extensions for good cause.
(3)
The Borough or its designated collection agent will notify the taxpayer
of the procedures to obtain an extension in this initial request for
tax information.
B.
Requests for prior year returns.
(1)
An initial request may cover only taxes required to be paid or tax
returns required to be filed no more than three years prior to the
mailing date of the request/notice.
(2)
The Borough or its designated collection agent will notify the taxpayer
of the procedures to obtain an extension in this initial request for
tax information.
(3)
The Borough or its designated collection agent may make a subsequent
request relating to other taxes, returns or supporting information
if, after the initial request, it is determined that the taxpayer
failed 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.
C.
Use of federal tax information. The Borough or its designated collection
agent may require a taxpayer to provide copies of federal tax returns
if the information is reasonably necessary for enforcement or collection
of an eligible tax and the information is not readily available from
the Pennsylvania Department of Revenue or other sources.
A.
A taxpayer may file a written request with the Borough or its designated
collection agent for refund or credit. The filing of a written request
will not preclude a taxpayer from later filing a tax appeal petition
as discussed below. The request must be made within three years of
the due date for filing the return or one year after actual payment
of the tax, whichever is later. If no return is required, the request
shall be made within three years after the actual payment due date
or within one year after payment, whichever is later. A tax return
filed by the taxpayer showing a tax overpayment shall be considered
a written request for a cash refund unless the return indicates otherwise.
If the taxpayer pays a tax as a result of receiving a notice of underpayment,
the taxpayer must file a written request for a refund within one year
of the payment date. Subject to certain exceptions, the Borough or
its designated collection agent will pay simple interest, at the same
rate as the commonwealth is required to pay pursuant to § 806.1
of the Fiscal Code.[1]
[1]
Editor's Note: See 72 P.S. § 806.1.
B.
The exceptions to the payment of interest, the effect of the taxpayers
acceptance of a refund check, and the definition of the terms "date
of overpayment" and "date of resolution" shall be as set forth in
53 Pa.C.S.A. § 8426.
The Borough or its designated collection agent must notify the
taxpayer in writing of the basis for any underpayment determined to
exist.
A.
Tax appeal petitions.
(1)
To appeal a tax assessment or denial of a refund request, the taxpayer
must file a tax appeal petition with the Borough of Green Tree. The
petition must be mailed or delivered to the attention of the Manager
of the Borough Council of the Borough of Green Tree at the following
address: 10 West Manilla Avenue, Pittsburgh, PA 15220.
(2)
Tax appeal petitions requesting a refund must be filed within the time period set forth above under § 310-75, entitled "Tax overpayment refunds and interest on overpayments."
(3)
Petitions for reassessment of an eligible tax shall be filed within
90 days of the date of the tax assessment or underpayment notice.
(4)
Regulations regarding the form and content of petitions, as well
as practice and procedure for tax appeals, may be obtained in person,
or by mailing a request to the Borough at the above address, or by
calling the Borough office at (412) 921-1110 during the hours of 9:00
a.m. to 4:00 p.m. on any weekday other than a holiday.
(5)
A petition is timely filed if the letter transmitting the petition
is postmarked by the U.S. Postal Service on or before the final day
on which the petition is required to be filed.
B.
Decision.
(1)
A petition that is hand-delivered to the offices of the Borough must
be received by the Borough on or before the final day on which the
petition is required to be filed, and must be received during normal
business hours, and be time-stamped by the Borough.
(2)
A decision will be issued on tax appeal petitions within 60 days
after receipt of a complete and accurate petition.
(3)
If the petition was complete and accurate when filed, the failure
to render a decision within 60 days will result in the petition being
deemed approved.
C.
Appeals to court.
Depending on the type of tax involved and the specific circumstances,
if a taxpayer has not paid a tax liability determined to be due or
which the Borough or its designated collection agent have reason to
believe might be due, the Borough or its designated agent may pursue
additional enforcement options, including but not limited to:
A.
Inquiry by the Borough to taxpayer.
B.
An audit of taxpayer records.
C.
The Borough or its designated collection agent may contact the taxpayer
and attempt to resolve the liability through payment in full, an installment
payment plan, or compromise.
D.
The employment of private collection agencies to collect the tax.
E.
The filing of a lien against the taxpayer and, in some cases, against
the taxpayer's employer.
F.
The attachment of or requirement directed to an employer to make
reductions in the wages or earnings of the taxpayer and to pay such
reductions over to the Borough or its designated tax collector.
G.
The filing of a suit against the taxpayer before a Magisterial District
Judge or in the Allegheny County Court of Common Pleas.
H.
Execution and attachment of taxpayer bank accounts, sale of taxpayer
vehicles or other personal property or real estate based on a judgment
or lien obtained through the foregoing legal proceedings.
I.
Any additional tax recovery alternative permissible by any applicable
legislation.
Information gained by the Borough or its designated collection
agent as the result of any audit, return, report, investigation, hearing
or verification shall be confidential as set forth in 53 Pa.C.S.A.
§ 8437. However, confidentiality will not preclude disclosure
for official purposes, whether in connection with legal proceedings
or otherwise, and will not preclude disclosure to the extent required
by any applicable law as more specifically set forth in 53 Pa.C.S.A.
§ 8437.
If a taxpayer has a complaint about any action relating to taxes
in question, complaints should be directed to the Manager of the Borough
at 10 West Manilla Avenue, Pittsburgh, PA 15220 or any other person
as may be designated by the Borough Council to facilitate resolution
of the complaint by working with the appropriate personnel.
