[Adopted 2-10-1999 by Ord. No. 99-02 (Ch. 24, Part 7, of
the 1994 Code)]
This article is adopted to comply with Act 50 of 1998, the "Local
Taxpayers Bill of Rights," 53 Pa.C.S.A. § 8421 et seq. (the
"Act").
This article shall apply to the following eligible taxes levied
by Spring Garden Township (the "Township"):
The Township shall adopt, by resolution, a disclosure statement
setting forth the rights of a taxpayer and the obligation of the local
taxing authority during an audit or an administrative review of the
taxpayer's books or records; the administrative and judicial procedures
by which a taxpayer may appeal or seek review of any adverse decision
of the local taxing authority; the procedure for filing and processing
claims and taxpayer complaints and the enforcement procedures. The
Township shall notify, in the manner provided by law, any taxpayer
contacted regarding the assessment, audit, determination review or
collection of an eligible tax of the availability of the disclosure
statement, and the Township shall make copies of the disclosure statement
available to taxpayers upon request at no charge to the taxpayer.
A taxpayer shall have 30 days from the mailing date to respond
to request for information by the Township. The Township may grant
additional reasonable extensions upon application for good cause and
shall notify the taxpayer of the procedures to obtain an extension
in its initial request. The Township shall not take action against
a taxpayer for the tax year in question until the expiration of the
applicable response period, including extensions.
A.
Except as provided in Subsection B below, an initial inquiry by the Township regarding a taxpayer's compliance with any eligible tax may include taxes required to be paid or tax returns required to be filed no more than three years prior to the mailing date of the notice.
B.
The Township may make a subsequent request for a tax return or supporting
information if, after the initial request, the Township determines
that the taxpayer failed to file a tax return, underreported income
or failed to pay a tax for one or more of the tax periods covered
by the initial request. This subsection shall not apply if the Township
has sufficient information to indicate that the taxpayer failed to
file a required return or pay an eligible tax which was due more than
three years prior to the date of the notice.
C.
The Township has the authority to require a taxpayer to provide copies
of the taxpayer's federal individual tax return if the Township can
demonstrate that the federal tax information is reasonably necessary
for the enforcement or collection of an eligible tax and the information
is not available from other available sources or the Department of
Revenue.
A.
The Board of Commissioners shall appoint an individual, by resolution,
as the taxpayer administrator and the hearing officer to receive and
make determinations on petitions from taxpayers relating to the assessment,
determination or refund of an eligible tax.
B.
The Board of Commissioners shall adopt, by resolution, regulations
governing the practice and procedure of administrative appeals, which
are incorporated herein by reference.
A.
The Township may enter into a written agreement with any taxpayer
under which the taxpayer is allowed to satisfy liability for any eligible
tax in installment payments if the Township determines that the agreement
will facilitate collection.
C.
The Township may alter, modify or terminate the agreement if the
Township find that the financial condition of the taxpayer has significantly
changed, and:
D.
The Township may alter, modify or terminate an installment agreement
if the taxpayer fails to do any of the following:
E.
Nothing in this section shall prohibit a taxpayer from prepaying,
in whole or in part, any eligible tax under any agreement with the
Township.
