Borough of Paxtang, PA Article V Local Taxpayers Bill of Rights

[Adopted 6-15-1999 by Ord. No. 565]

§ 381-27 Background, findings and purpose.

A. Whereas, the General Assembly of the Commonwealth of Pennsylvania enacted the Local Taxpayers Bill of Rights (the "LTBR") within the provisions of Act 50 of 1998; and

B. Whereas, the Local Taxpayers Bill of Rights requires political subdivisions levying certain local taxes ("eligible taxes"), as that term is defined in the LTBR, to adopt rules and regulations for practice, procedure and administration in the audit, assessment, appeal, determination and collection of eligible taxes; and

C. Whereas, the Borough of Paxtang levies certain taxes which qualify as eligible taxes under the LTBR; and

D. Whereas, in order to comply with the requirements of the Local Taxpayers Bill of Rights, the Council of the Borough of Paxtang desires to adopt rules and regulations for practice and procedure implementing the LTBR, a notice to taxpayers, a disclosure statement and administrative appeal procedures relating to taxpayer petitions.

§ 381-28 Tax appeal petitions, practices and procedures.

The regulations governing tax appeal petitions, practices and procedures to be incorporated in the Code of the Borough of Paxtang are set forth as Exhibit A, attached hereto and incorporated herein by reference, and are hereby approved and adopted.[1]

[1] Editor's Note: Exhibit A is on file in the Borough offices.

§ 381-29 Paxtang Borough Taxpayer Bill of Rights Disclosure Statement.

The Paxtang Borough Taxpayer Bills of Rights Disclosure Statement, substantially in the form set forth in Exhibit B attached hereto and incorporated herein, is hereby approved and adopted.[1]

[1] Editor's Note: Exhibit B is on file in the Borough offices.

§ 381-30 Administrative appeal process.

The administrative appeal process relating to petition for appeal and refund submitted by taxpayers in connection with the assessment determination of refund of eligible tax under LTBR shall be undertaken by Paxtang Borough of Council in executive session.

§ 381-31 Administrative appeal procedures.

The Administrative Appeal Procedures Applicable to Petitions for Appeal and Refund, as provided in the regulations, are set forth as Exhibit C, attached hereto and incorporated herein, and are hereby approved and adopted.[1]

[1] Editor's Note: Exhibit C is on file in the Borough offices.

§ 381-32 Petition for appeal and refund form.

The form of Petition for Appeal and Refund, substantially in the form set form in Exhibit D attached hereto and incorporated herein, is hereby approved and adopted.[1]

[1] Editor's Note: Exhibit D is on file in the Borough offices.

§ 381-33 Refund claim procedures.

The Refund Claim Procedures are set forth as Exhibit E, attached hereto and incorporated herein, and are hereby approved and adopted.[1]

[1] Editor's Note: Exhibit E is on file in the Borough offices.

§ 381-34 Refund claim form.

The Refund Claim Form, substantially in the form set forth in Exhibit F, attached hereto and incorporated herein, is hereby approved and adopted.[1]

[1] Editor's Note: Exhibit F is on file in the Borough offices.

§ 381-35 Effective date.

The provisions of this article shall become effective in accordance with the provisions of law and shall be applicable to eligible taxes as of January 1, 1999.