[Ord. 192, 12/21/1998, § 1]
The following words and phrases when used in this Part shall
have the meanings given to them in this section unless the context
clearly indicates otherwise:
Act 50 of 1998, known as the "Local Taxpayers Bill of Rights".
The determination by a local taxing authority of the amount
of underpayment by a taxpayer.
The Board of Supervisors of the Township.
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.
An tax on amusements or admissions levied under any act.
Any tax on earned income and net profits.
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Except as provided in Section 505 of this Part, the provisions
of this Part shall not apply to any tax on real property.
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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 Board of Supervisors
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 Board
of Supervisors.
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 Township of Lower Heidelberg, Berks County, Pennsylvania.
[Ord. 192, 12/21/1998, § 1]
The Township, as a local taxing authority, shall notify any
taxpayer contacted regarding the assessment, audit, determination,
review or collection of an eligible tax of the availability of a disclosure
statement. The local taxing authority shall make copies of the disclosure
statement available to taxpayers upon request at no charge to the
taxpayer, including mailing costs. A copy of the notification shall
read as follows:
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You are entitled to receive a written explanation of your rights
with regard to the assessment, audit, appeal, enforcement, refund
and collection of local taxes. The written explanation is entitled
"Lower Heidelberg Township Taxpayers Bill of Rights Disclosure Statement".
Upon receiving a request from you, the Township will provide you with
a copy of the Disclosure Statement at no charge. You may request a
copy in person, or by mailing a written request to the following address:
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Lower Heidelberg Township
Township Secretary
720 Brownsville Road
Sinking Spring, PA 19608
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A copy will also be mailed to you if you call the Township Secretary
at telephone number (610) 678-3393 weekdays during the hours of 9:00
a.m. to 3:30 p.m.
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[Ord. 192, 12/21/1998, § 1]
The Disclosure Statement shall set forth the following information
as required by Act 50 and shall be made available for distribution
as set forth in Section 502 of this Part:
(a)
The rights of a taxpayer and the obligation of a local taxing authority
during an audit or administrative review of a taxpayer's books
and records.
(b)
The administrative and judicial appeals process.
(c)
The procedure for filing and processing refund claims and taxpayer
complaints.
(d)
The enforcement procedures.
[Ord. 192, 12/21/1998, § 1]
(a)
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. Such applications for extension shall
be submitted in writing to the Board of Supervisors prior to the expiration
of said thirty-day period and shall specify the reasons for the requested
extension and the facts supporting those reasons.
(b)
The local taxing authority shall review and respond to an application
for extension within 15 days of receipt of written request of the
application for extension. If the request is granted, the Township
shall inform the taxpayer of the number of days of the extension.
If the request is denied, the taxpayer shall immediately provide the
Township with the requested information. Failure to respond to the
written request for extension within said fifteen-day period shall
be deemed the grant of a thirty-day extension, which shall be subject
to additional applications for extension.
(c)
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.
[Ord. 192, 12/21/1998, § 1]
The administrative process for appeals shall consist of review
and decision or hearing and decision by the Board of Supervisors in
executive session.
[Ord. 192, 12/21/1998, § 1]
(a)
Filing. A petition is timely filed if the letter transmitting the
petition, addressed to the Township Supervisors at the Township offices
located at 720 Brownsville Road, Sinking Spring, PA 19608, is postmarked
by the United States Postal Service on or before the final day on
which the petition is required to be filed. Deadlines for filing petitions
to the Board of Supervisors are as follows:
(1)
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.
(2)
Petitions for reassessment of an eligible tax shall be filed
within 90 days of the date of the assessment notice.
(b)
Contents. The Petition shall contain all information required by
the form which is attached to the Disclosure Statement as Exhibit
"A".
[Ord. 192, 12/21/1998, § 1]
Decisions on petitions submitted under Section 506 of this Part
shall be issued within 60 days of the date a complete and accurate
petition is received by the Board of Supervisors. Failure to act within
60 days shall result in the petition being deemed approved.
[Ord. 192, 12/21/1998, § 1]
Any person aggrieved by a decision under this Part who has a
direct interest in the decision shall have the right to appeal to
the Court of Common Pleas of Berks County, Pennsylvania within 30
days of the adverse decision denying the Petition. Failure to file
an appeal to the Court of Common Pleas of Berks County, Pennsylvania
within said thirty-day time period shall be deemed waiver of all rights
of said taxpayer to further appeal.
[Ord. 192, 12/21/1998, § 1]
(a)
Collection of Tax. The Township may pursue any and all legal remedies
prescribed by applicable federal, state and local laws, statutes,
ordinances, rules and regulations, including but not limited to the
filing of a civil lawsuit for collection of the delinquent tax and/or
the filing of a municipal lien, in order to collect the delinquent
tax and all accrued interest and penalties thereon.
(b)
Interest and Penalties. In the event a taxpayer fails to make payment
of any eligible tax, interest shall accrue at the highest legal rate
permitted by law. In addition, the taxpayer may be subject to penalties
for failure to pay eligible taxes when due as prescribed by applicable
federal, state and local laws, statutes, ordinances and regulations.
[Ord. 192, 12/21/1998, § 1]
If any sentence, clause, section or part of this Part is for
any reason found to be unconstitutional, illegal or invalid, such
unconstitutionality, illegality or invalidity shall not affect or
impair any of the remaining provisions, sentences, clauses, sections
or parts of this Part. It is hereby declared as the intent of the
Board of Supervisors of the Township of Lower Heidelberg that this
Part would have been adopted had such unconstitutional, illegal or
invalid sentence, clause, section or part thereof not been included
herein.
