[Adopted 2-10-1999 by Ord. No. 1385 (Ch. 126, Art. XI, of
the 1977 Code)]
With the foregoing recitals[1] deemed an essential part hereof, the Borough of West View
hereby adopts the following Local Taxpayer Bill of Rights and all
exhibits referenced therein.
[1]
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.
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.
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.[1] 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.[2] 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.[1] 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.
[1]
Editor's Note: Exhibit C is on file in the Borough offices.
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:
A.
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.
