[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:
ASSESSMENT
The determination by a local taxing authority of the amount of underpayment by a taxpayer.
ELIGIBLE TAXES
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.
LOCAL TAXING AUTHORITY
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.
OVERPAYMENT
Any payment of an eligible tax which is determined in the manner provided by law not to be legally due.
TAXPAYER
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.
UNDERPAYMENT
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.
[1]
Editor's Note: Said exhibits are on file in the Borough offices.
[2]
Editor's Note: The Local Tax Enabling Act; see 53 P.S. § 69.24.101 et seq.
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. 
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. 
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) 
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.
Exhibits A, B, C, D, E and F may be changed administratively periodically so long as the spirit of this article is not violated.[1]
[1]
Editor's Notes: Exhibits A through F are on file in the Borough offices.