[Adopted 2-3-1999 by Ord. No. 99-140 (Ch. 24, Part 4, of
the 1984 Code of Ordinances)]
This article is adopted in compliance with Act 50 of 1998 as
it relates to the Local Taxpayers Bill of Rights, 53 Pa.C.S.A. § 8421
et seq.
This article shall apply to all eligible taxes which are levied
by the Jacobus Borough. They shall include per capita, occupational
taxes, occupational privilege taxes, mercantile and business privilege
taxes, earned income/net profit, realty transfer taxes and any other
tax authorized by the Act of December 31, 1965 (P.L. 1257, No. 511).[1] It shall not include taxes upon real estate.
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. § 6924.101 et seq.
This article adopts a Local Taxpayers Bill of Rights, dated
February 3, 1999, in the form presented at the meeting during which
this article was adopted, which includes the following:
A.
Taxpayer rights and the local taxing authority's obligation during
an audit or administrative review of the taxpayer's books or
records.
B.
Administration and judicial procedures for a taxpayer to appeal or
seek review of a tax decision.
C.
Procedures for filing and processing refund claims and taxpayer complaints.
D.
Enforcement procedures.
Taxpayers shall be notified of the Local Taxpayers Bill of Rights
whenever they are contacted regarding an assessment, audit, determination,
review and collection of any tax covered by the Bill of Rights.
It shall be the responsibility of the Borough Council to develop
procedures to implement the Taxpayers Bill of Rights. Copies of the
Local Taxpayers Bill of Rights shall be available at the Jacobus Borough
Office or mailed, upon request, at no expense to the taxpayer.
The following procedure is adopted to receive and make determination
on petitions from taxpayers relating to assessment determination or
refund of an eligible tax: a hearing and decision by a hearing officer,
who shall be the Borough Council.
