[Adopted 1-21-1999 by Ord. No. 1094]
For purposes of this article, the terms "eligible tax" and "taxpayer"
shall have the same meanings as provided in 53 Pa.C.S.A. § 8422.
The Borough Solicitor is hereby authorized and directed to prepare
a disclosure statement in accordance with the provisions of 53 Pa.C.S.A.
§ 8423(a) and this article. All Borough employees and agents
who contact any taxpayer (orally or in writing) regarding the assessment,
audit, determination, review, or collection of an eligible tax shall
either: hand deliver or mail a copy of the disclosure statement to
the taxpayer; or give the notice set forth in 53 Pa.C.S.A. § 8423(b)
(orally or in writing, depending on the method of contacting the taxpayer).
A.
Response. A taxpayer must respond to a request for information [within
the meaning of 53 Pa.C.S.A. § 8424(a)] within 30 calendar
days after the date of the request, unless a longer period of time
is specifically set forth in the request.
B.
Verification. All responses to requests for information shall be
accompanied by a statement that the information presented is true,
correct, and complete to the best of the taxpayer's knowledge,
information, and belief, subject to the penalties of 18 Pa.C.S.A.
§ 4904 (relating to unsworn falsifications to authorities).
C.
Extensions. If a taxpayer believes that there is a good reason why he/she will be unable to respond to a request for information by the deadline (or by the end of any previously granted extension), he/she may request a reasonable extension. The request must be directed to the Borough Manager (or his/her delegate), and may be made either by phone, in writing, or in person to the Office of the Borough Manager. The Borough must receive the request no later than 15 calendar days before the deadline for the response (or, if later within five calendar days after the taxpayer receives the request for information). The Borough Manager may grant a reasonable extension if he/she feels the taxpayer has a good reason for it. If the taxpayer is not satisfied with the decision of the Borough Manager, the taxpayer may appeal the decision to Borough Council by filing a petition for reconsideration under § 220-23 of this article.
D.
Action against taxpayer. The Borough shall take no lawful action
against a taxpayer for any tax and for any tax period for which a
request for information to the taxpayer is outstanding until the expiration
of the applicable response period, including extension.
A.
Petition for reassessment. Any taxpayer who desires to challenge
or dispute any assessment or determination by the Borough of an eligible
tax against the taxpayer, and of any interest or penalties on an eligible
tax, must file a written petition for reassessment with the Borough
Council within 90 days after the date the assessment notice was mailed
to the taxpayer.
B.
Petition for refund. Any taxpayer who believes he/she overpaid any
eligible tax and is entitled to a refund, may file a written petition
for refund with the Borough Council. The petition muse be filed no
later than the following deadlines, even if the taxpayer has filed
a request for a refund with the Tax Collector and not yet received
a response:
C.
Petition for reconsideration. Any taxpayer who desires to appeal
a decision of the Borough manager denying or limiting the taxpayer's
request for an extension of time to respond to a Borough request for
tax information must file a written petition for reconsideration with
the Borough Council within five days after the date of the Borough
Manager's decision.
D.
Requirements for petitions. A petition under this section need not
be in any particular form, but must include a concise statement of
all the reasons supporting the application. A petition for reassessment
or reconsideration must also include a copy of the assessment or decision
being appealed. A petition is considered "filed" on the date it is
delivered to the Office of the Borough Manager, or the date that the
letter/envelope transmitting it (and bearing sufficient postage) is
postmarked by the United States Postal Service for delivery to the
Office of the Borough Manager.
E.
Review by Council. A petition under this section shall be considered
by Borough Council in executive session. Borough Council shall not
conduct a formal hearing, and no stenographic or other record shall
be made of the executive session. The process shall be a "review and
decision" under 53 Pa.C.S.A. § 8430(2) and not a "hearing
and decision." However, the taxpayer shall be given the opportunity,
personally or through counsel, to present relevant, nonrepetitious
evidence, without regard to formal rules of evidence, and to present
argument in support of the taxpayer's position. Borough officers,
employees, or agents may also present evidence and argument in support
of the assessment or decision, or in opposition to the relief requested.
Cross-examination shall only be permitted in the discretion of Borough
Council.
F.
Decision. Borough Council shall render a decision on a petition and
mail a written decision to the taxpayer within 60 calendar days after
the date a complete and accurate petition is received by the Borough.
The decision need not contain any findings of fact or conclusions
of law. If Borough council fails to act within that time, the petition
shall be deemed approved.
All Borough officers, agents, and employees who have any responsibility
for the audit, assessment, determination, or administration of an
eligible tax, including persons having any contact with taxpayers
in that regard, shall familiarize themselves with the requirements
of the Local Taxpayers Bill of Rights Act, 53 Pa.C.S.A. §§ 8421
through 8438 and this article, and shall comply with them at all times.
