[Res. 1999-10, 3/4/1999]
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,
53 P.S. § 6924.101 et seq., as well as any per capital, 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 Township, as well as any officer, agent, agency, clerk,
income tax officer, collector, employee or other person whom the Township
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 an 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.
[Res. 1999-10, 3/4/1999]
1.
Local Taxpayers Bill of Rights disclosure statement. The Township
hereby adopts the disclosure statement attached hereto as Exhibit
24-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 24-B. If a taxpayer requests the Local
Taxpayer Bill of Rights disclosure statement, a copy shall be mailed
to the taxpayer at Township expense.
2.
Confidentiality of information. Any information obtained by the Township
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 Township 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.
3.
Time limits for response to information requests. A taxpayer shall
have at least 30 days to respond to a request for information from
the Township. When the Township 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 24-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 Township will not take any action
against a taxpayer for the tax year in question until the expiration
of the applicable response period, including extensions.
4.
Tax appeals. Act 50[2] requires the Township 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
Township are attached hereto as Exhibit 24-D.
[2]
Editor's Note: See Act 50 of 1998, 53 Pa.C.S.A. § 8421
et seq.
[1]
Editor's Notes: The Appendixes cited in connection with this part, including the disclosure statement, notice of availability, request for extension of time, and rules and regulations, are attached to this chapter.
