[Adopted 2-10-1999 by Ord. No. 1385 (Ch. 126, Art. XI, of the 1977 Code)]
With the foregoing recitals deemed an essential part hereof, the Borough of West View hereby adopts the following Local Taxpayer Bill of Rights and all exhibits referenced therein.
Editor's Note: The "foregoing recitals" are set out in Ord. No. 1385, a copy of which is available in the Borough offices.
The following definitions shall apply to the Local Taxpayer Bill of Rights as well as all exhibits attached hereto:
- The determination by a local taxing authority of the amount of underpayment by a taxpayer.
- ELIGIBLE TAXES
- Includes all taxes levied under the Local Tax Enabling Act (Act 511), as well as any per capita, occupation, occupation assessment, occupational privilege, Income, gross receipts, privilege, amusement, admissions, earned income or net profits tax. This policy does not apply to real property taxes.
- Any payment of eligible tax which is determined in the manner provided by law not to be legally due.
- TAXING AUTHORITY
- The Borough of West View, as well as any officer, agent, agency, Clerk, income tax officer, collector, employee or other person whom the Borough of West View has assigned responsibility for the audit, assessment, determination or administration of an eligible tax.
- An individual, corporation, partnership or any other entity subject to or claiming exemption from any eligible tax.
- The amount or portion of any eligible tax determined to be legally due in the manner provided by law for which payment or remittance has not been made.
The Borough hereby adopts the disclosure statement, attached hereto Exhibit A. Any taxpayer contacted regarding an assessment, audit, determination, review or collection of an eligible tax receiving an assessment notice for an eligible tax shall simultaneously receive a notice of availability, attached hereto as Exhibit B. If a taxpayer requests the Local Taxpayer Bill of Rights disclosure statement, a copy shall be mailed to the taxpayer at the Borough's expense.
Any information obtained by the Borough as a result of an audit, return, report, investigation, hearing or verification shall be confidential except as otherwise provided by law or for official purposes. If an officer, employee or agent of the Borough divulges in any manner confidential information gained as a result of the foregoing, she/he shall be subject to dismissal from office or discharge from employment.
A taxpayer shall have at least 30 days to respond to a request for information from the Borough. When the Borough requests information from a taxpayer, it shall simultaneously provide the taxpayer with an information request time extension procedure notice. The form for such notice is attached hereto as Exhibit C. If the taxpayer requests a reasonable extension of time to respond to an information request, and states good cause, the request will be granted. The Borough will not take any action against a taxpayer for the tax year in question until the expiration of the applicable response period, including extensions.
Editor's Note: Exhibit C is on file in the Borough offices.
Act 50 requires the Borough to adopt regulations concerning the form and content of petitions, as well as practice and procedure for tax appeal petitions. The required regulations as adopted by the Borough are attached hereto as Exhibit D.
In order to make the determinations on petitions from taxpayers relating to an assessment or refund of an eligible tax, the Borough adopts the following administrative process:
Hearing and decision by the Borough Secretary appointed by the Borough Council. The Borough Council shall determine the qualifications of such hearing officer and compensation, if any, and shall appoint the hearing officer.