[Ord. 773, 8/8/2005]
1.
The Borough of Jefferson Hills hereby generally adopts the provisions
of the Local Taxpayers Bill of Rights and hereby mandates that Central
Tax Bureau of Pennsylvania, Inc., (hereinafter referred to as CENTAX)
shall take all appropriate action to be in compliance with the Local
Taxpayers Bill of Rights when carrying out its duties as mercantile
tax collector for the Borough of Jefferson Hills.
2.
The Borough of Jefferson Hills does hereby adopt the form of Disclosure
Statement for the Local Taxpayers Bill of Rights attached hereto and
made a part hereof, as amended from time to time, in order to be in
compliance with applicable law, and providing an explanation of taxpayer
rights and the obligations of the Borough of Jefferson Hills relating
to the assessment, administration and collection of mercantile tax.
3.
The Borough of Jefferson Hills hereby adopts and establishes the
Act 50 Administrative Appeals Procedures, attached hereto and made
a part hereof, as amended from time to time, in order to be in compliance
with applicable law, and providing for the right of taxpayers to receive
determinations on petitions pertaining to the assessment, determination
or refund of mercantile tax.
4.
The Borough of Jefferson Hills hereby appoints and designates CENTAX
as Hearing Officer to adjudicate all taxpayer petitions pertaining
to the assessment, determination or refund of mercantile tax.
5.
The Borough of Jefferson Hills hereby appoints and designates CENTAX
as the Taxpayer Rights Coordinator to act as a liaison between the
taxpayer and the local taxing authority in any disputes or with regards
to any complaints relating to the assessment, administration and collection
of mercantile tax.
6.
This Part shall be immediately effective.
