[Adopted 12-21-1998 by Ord. No. O-20-1998]
The following definitions shall apply to the Local Taxpayer Bill of Rights as well as all exhibits attached hereto:
ASSESSMENT
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),[1] as well as any per capita, occupation, occupation assessment, occupational privilege, income, gross receipts, privilege, assessment, admissions amusement, mercantile or business privilege tax, sign or annual sign privilege tax, earned income or net profits tax. This policy does not apply to real property taxes.
OVERPAYMENT
Any payment of eligible tax which is determined in the manner provided by law not to be legally due.
TAXING AUTHORITY
The City of Farrell, as well as the City Treasurer, any officer, agent, agency, Clerk, Income Tax Officer, collector, employee or other person whom the City of Farrell has assigned responsibility for the audit, assessment, determination or administration of an eligible tax.
TAXPAYER
An individual, corporation, partnership or any other entity subject to or claiming exemption from any eligible tax.
UNDERPAYMENT
The amount or portion of any eligible tax determination to be legally due in the manner provided by law for which payment or remittance has not been made.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
Local taxpayer bill of rights disclosure statement. The City of Farrell hereby adopts the Local Taxpayer Bill of Rights Disclosure Statement attached hereto as 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 of Local Taxpayer Bill of Rights. The requisite Notice of Availability is 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 City of Farrell's expense.
B. 
Confidentiality of information. Any information obtained by the City of Farrell 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 City of Farrell divulges in any manner confidential information gained as a result of the foregoing, he/she shall be subject to dismissal from office or discharge from employment.
C. 
Time limits for response to information requests. A taxpayer shall have at least 30 days to respond to a request for information from the City of Farrell. When the City of Farrell 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 City of Farrell will not take any action against a taxpayer for the tax year in question until the expiration of the applicable response period, including extensions.
D. 
Tax appeals.
(1) 
Act 50 requires the City of Farrell 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 City of Farrell are attached hereto as Exhibit "D."
(2) 
In order to make the determinations on petitions from taxpayers relating to an assessment or refund of an eligible tax, the City of Farrell adopts the following administrative process:
(a) 
Hearing and decision by a hearing officer appointed by the City of Farrell. The City of Farrell shall determine the qualifications of such hearing officer and compensation, if any, and shall appoint the hearing officer by way of separate resolution.