It is the obligation of all taxpayers in the Township of Robinson,
Allegheny County, Pennsylvania (the "Township") to file all tax returns
and pay all taxes to which they are subject. However, when the Township
or its agents determine that a required return has not been filed,
or a liability has not been paid, it has certain rights granted by
law that describe how it may enforce a taxpayer's obligation. In connection
with the Township's rights, the Commonwealth of Pennsylvania has adopted
a Local Taxpayer's Bill of Rights Act (Act 50 of 1998), which establishes
certain legal rights for a taxpayer and creates certain legal obligations
for the Township.
If a taxpayer determines that it/he/she has paid a tax to which
it/he/she is not subject, a petition for refund of overpaid taxes
must be filed with the Township. A hearing officer appointed by the
Township Board of Commissioners will review the petition for refund
in the same manner he/she processes appeal petitions, as previously
described. However, 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. 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.
A hearing officer appointed by the Township Board of Commissioners
will review the request for administrative ruling in the same manner
he/she processes appeal petitions, as previously described.