[Adopted 3-11-2002 by Ord. No. 1238]
The following definitions shall apply to the Local Taxpayers
Bill of Rights as well as all exhibits[1] attached hereto:
The determination by a local taxing authority of the amount
of underpayment by a taxpayer.
Includes all taxes, interest and penalty authorized under
the LTEA,[2] as well as any per capita, occupation, occupation assessment,
occupational privilege, income, gross, receipts, privilege, amusement,
admissions, earned income or net profits tax authorized under any
other act. The term does not include real property taxes.
The Borough and/or the Canon McMillan School District, as
well as any officer, agent, agency, clerk, income tax officer, collector
employee or other person to whom the Borough 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
which has no authority to audit a taxpayer or determine the amount
of any eligible tax or whose only responsibility is to collect an
eligible tax on behalf of the Borough.
Any payment of an eligible tax which is determined in the
manner provided by law not to be legally due.
An individual, corporation, partnership, association, 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 eligible tax determined to be
legally due in the manner provided by law for which payment or remittance
has not been made.
The Borough hereby adopts the Local Taxpayers Bill of Rights
disclosure statement attached hereto as Exhibit A. Any taxpayer contacted
regarding an assessment, audit, determination, review, collection
or refund of an eligible tax or receiving an assessment notice for
an eligible tax shall simultaneously receive a notice of availability
of Local Taxpayers Bill of Rights, which is attached hereto as Exhibit
B. It a taxpayer requests the Local Taxpayers Bill of Rights disclosure
statement, a copy shall be mailed to the taxpayer at the Borough's
expense.[1]
[1]
Editor's Note: Exhibits A and B are on file in the Borough
offices.
Any information obtained by the local taxing authority as a
result of an audit, return, report, investigation, hearing or verification
shall be confidential except as otherwise provided by law or for official
purposes. An offense under this section is a misdemeanor of the third
degree, and upon conviction thereof, a fine of not more than $2,500
and costs or a term of imprisonment for not more than one year, or
both, may be imposed. If an officer or employee of the Borough divulges
to any person in any manner confidential information gained as a result
of the foregoing, he/she shall be subject to dismissal from office
or discharge from employment.
A taxpayer shall have at least 30 days to respond to a request
for information from the local taxing authority. When the local taxing
authority requests information from a taxpayer, it shall simultaneously
provide the taxpayer with an information request time extension procedure
notice. The form for such notice is attached hereto as Exhibit C.[1] If the taxpayer requests a reasonable extension of time
to respond to an information request and states good cause, the request
shall be granted. The local taxing authority will not take any action
against a taxpayer for the tax year in question until the expiration
of the applicable response period, including extensions.
[1]
Editor's Note: Exhibit C is on file in the Borough offices.
A.Â
Act 50 of 1998 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 attached hereto as Exhibit D.[1]
[1]
Editor's Note: Exhibit D is on file in the Borough offices.
B.Â
In order to make the determinations on petitions from taxpayers relating
to an assessment or refund of an eligible tax, and in order to maintain
uniformity in the application of the Local Taxpayers Bill of Rights
among and between the townships and borough that make up the Canon
McMillan School District and to avoid duplication, the Borough adopts
the following administrative process:
(1)Â
Review and decision by a Hearing Officer. The Borough hereby appoints
the Business Manager of the Canon McMillan School District to serve
as Hearing Officer.
