[Adopted 1-4-1999 by Res. No. R-1999-04 (Ch. 24, Part 6, of the 2002 Code of Ordinances)]
A. 
The Commonwealth of Pennsylvania enacted a Local Taxpayers Bill of Rights[1] which grants legal rights to taxpayers and creates obligations under the Local Tax Enabling Act of December 31, 1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act."[2]
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
[2]
Editor's Note: See 53 P.S. § 6924.101 et seq.
B. 
The law requires local taxing authorities to prepare a disclosure statement setting forth:
(1) 
Rights of a taxpayer and the obligations of the local taxing authority relating to certain tax collection procedures.
(2) 
Administrative and judicial procedures for appeal of tax decisions.
(3) 
Procedures for refund claims and taxpayer complaints.
(4) 
Enforcement procedures to collect taxes.
C. 
The Local Taxpayer Bill of Rights requires every governing body to adopt regulations concerning the form and content of petitions, as well as practice and procedure for tax appeal petitions.
D. 
This municipality has designated the Lancaster County Tax Collection Bureau and its Income Tax Officer to perform all the duties, subject to all the requirements, and have all the powers prescribed by Section 13(V) of the Enabling Act.[3]
[3]
Editor's Note: Former Section 13 (former 53 P.S. § 6913) was repealed by Act 32 of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101 et seq.
A. 
The Executive Director of the Lancaster County Tax Collection Bureau is hereby appointed to:
(1) 
Provide in all correspondence requesting information notice to the taxpayer of the procedures to obtain an extension, and deadlines for responses.
(2) 
Serve as hearing officer for the purpose of receiving and making determinations on taxpayer appeals of taxes on local earned income and net profits applicable to all residents in its jurisdiction.
B. 
In the event of conflict of circumstances deemed appropriate by the Executive Director, he shall designate an alternate hearing officer. The Executive Director shall determine the qualifications and compensation for the alternate hearing officer with the approval of the Executive Committee.
C. 
The Executive Director shall serve as part of his regular duties and will receive no additional compensation for performing such duties.
D. 
The Executive Director of the Lancaster County Tax Collection Bureau, or someone designated by the Executive Director, is appointed as the Lancaster County Tax Collection Bureau representative to receive and resolve taxpayer complaints.
E. 
The Executive Director shall take all steps necessary or appropriate to ensure Lancaster County Tax Collection Bureau compliance with the requirements of the Local Taxpayers Bill of Rights.