[Adopted 3-11-1999 by Ord. No. 99-03]
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 West Manchester Township. Eligible taxes shall include all per
capita, occupation, occupation assessment and occupation privilege
taxes, income/net profit tax, business gross receipts, privilege or
amusement and admission taxes and any other tax authorized by the
Act of December 31, 1965 (P.L. 1257, No. 511). It shall not include
taxes upon real estate.
This article adopts a Local Taxpayers Bill of Rights, which
includes the following:
A.
Taxpayer rights and the local taxing authorities' obligation during
an audit or administrative review of the taxpayers' books and records.
B.
Administrative 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 will 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.
A.
It shall be the responsibility of the Finance Director of West Manchester
Township to develop procedures to implement this policy which shall
include (and which are incorporated herein by reference):
(1)
Preparation and distribution of the Local Taxpayers Bill of Rights
notification.
(2)
Complete preparation of the Local Taxpayers Bill of Rights.
(3)
Preparation of a procedure to request information from a taxpayer.
(4)
Establishment of an administrative appeals process.
(5)
Development of the form, process and deadlines for taxpayers to file
a tax appeal petition.
(6)
Formulation of rules and practice and procedure for hearings.
B.
Copies of the Local Taxpayers Bill of Rights will be available at
the offices of West Manchester Township, 2501 Catherine Street, York,
Pennsylvania 17405, 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 Finance Director of West Manchester Township.
