Borough of West Reading, PA Local Taxpayers Bill of Rights

The following words and phrases, when used in this article, shall have the meanings given to them in this section unless the context clearly indicates otherwise:

ACT 50

Act 50 of 1998, known as the "Local Taxpayers Bill of Rights."[1]

ASSESSMENT

The determination by a local taxing authority of the amount of underpayment by a taxpayer.

BOROUGH

The Borough of West Reading, Berks County, Pennsylvania.

BOROUGH COUNCIL

The Borough Council of the Borough.

ELIGIBLE TAX

Any of the following, including interest and penalty provided by law, when levied by a political subdivision:

(1)

Any tax authorized or permitted under the Act of December 31, 1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act."[2]

(2)

Any per capita tax levied under any act.

(3)

Any occupation, occupation assessment or occupation privilege tax levied under any act.

(4)

Any tax on income levied under any act.

(5)

Any tax measured by gross receipts levied under any act.

(6)

Any tax on a privilege levied under any act.

(7)

Any tax on amusements or admissions levied under any act.

(8)

Any tax on earned income and net profits.

Except as provided in § 410-17 of this article, the provisions of this article shall not apply to any tax on real property.

LOCAL TAXING AUTHORITY

A political subdivision levying an eligible tax. The term shall include any officer, agent, agency, clerk, income tax officer, collector, employee or other person to whom the Borough Council has assigned responsibility for the audit, assessment, determination or administration of an eligible tax. The term shall not include a tax collector or collection agency who has no authority to audit a taxpayer or determine the amount of an eligible tax or whose only responsibility is to collect an eligible tax on behalf of the Borough Council.

TAXPAYER

An individual, partnership, association, corporation, limited liability company, estate, trust, trustee, fiduciary or any other entity subject to or claiming exemption from any eligible tax or under a duty to perform an act for itself or for another under or pursuant to the authority of an act providing for an eligible tax.

[1]

Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.

[2]

Editor's Note: See now 53 P.S. § 6924.101 et seq.

§ 410-14 Notice and distribution of disclosure statement.

The Borough, as a local taxing authority, shall notify any taxpayer contacted regarding the assessment, audit, determination, review or collection of an eligible tax of the availability of a disclosure statement. The local taxing authority shall make copies of the disclosure statement available to taxpayers upon request at no charge to the taxpayer, including mailing costs. A copy of the notification shall read as follows:

"You are entitled to receive a written explanation of your rights with regard to the assessment, audit, appeal, enforcement, refund and collection of local taxes. The written explanation is entitled 'Borough of West Reading Taxpayers Bill of Rights Disclosure Statement.' Upon receiving a request from you, the Borough will provide you with a copy of the Disclosure Statement at no charge. You may request a copy in person, or by mailing a written request to the following address:
	Borough of West Reading Borough Manager 500 Chestnut Street West Reading, PA 19611
"A copy will also be mailed to you if you call the Borough Manager at telephone number (610) 374-8273 weekdays during the hours of 9:00 a.m. to 5:00 p.m."

§ 410-15 Requirements for requests.

The disclosure statement shall set forth the following information as required by Act 50 and shall be made available for distribution as set forth in § 410-14 of this article:

The rights of a taxpayer and the obligation of a local taxing authority during an audit or administrative review of a taxpayer's books and records.

The administrative and judicial appeals process.

The procedure for filing and processing refund claims and taxpayer complaints.

The enforcement procedures.

§ 410-16 Minimum time periods for taxpayer response to requests from local taxing authority.

The taxpayer shall have at least 30 calendar days from the mailing date to respond to requests for information by a local taxing authority. The local taxing authority shall grant additional reasonable extensions upon application for good cause. Such applications for extension shall be submitted in writing to the Borough Council prior to the expiration of said thirty-day period and shall specify the reasons for the requested extension and the facts supporting those reasons.

The local taxing authority shall review and respond to an application for extension within 15 days of receipt of written request of the application for extension. If the request is granted, the Borough shall inform the taxpayer of the number of days of the extension. If the request is denied, the taxpayer shall immediately provide the Borough with the requested information. Failure to respond to the written request for extension within said fifteen-day period shall be deemed the grant of a thirty-day extension, which shall be subject to additional applications for extension.

A local taxing authority shall take no lawful action against a taxpayer for the tax year in question until the expiration of the applicable response period, including extensions.

§ 410-17 Administrative appeals.

The administrative process for appeals shall consist of review and decision or hearing and decision by the Borough Council in executive session.

§ 410-18 Petitions.

Filing. A petition is timely filed if the letter transmitting the petition, addressed to the Borough Council at the Borough offices located at 500 Chestnut Street, West Reading, PA 19611, is postmarked by the United States Postal Service on or before the final day on which the petition is required to be filed. Deadlines for filing petitions to the Borough Council are as follows:

(1)

Refund petitions shall be filed within three years after the due date for filing the report, as extended, or one year after actual payment of an eligible tax, whichever is later. If no report is required, the petition shall be filed within three years after the due date for payment of an eligible tax or within one year after actual payment, whichever is later.

(2)

Petitions for reassessment of an eligible tax shall be filed within 90 days of the date of the assessment notice.

Contents. The petition shall contain all information required by the form which is attached to the Disclosure Statement as Exhibit "A."

§ 410-19 Decisions.

Decisions on petitions submitted under § 410-18 of this article shall be issued within 60 days of the date a complete and accurate petition is received by the Borough Council. Failure to act within 60 days shall result in the petition being deemed approved.

§ 410-20 Appeals.

Any person aggrieved by a decision under this article who has a direct interest in the decision shall have the right to appeal to the Court of Common Pleas of Berks County, Pennsylvania within 30 days of the adverse decision denying the petition. Failure to file an appeal to the Court of Common Pleas of Berks County, Pennsylvania within said thirty-day time period shall be deemed waiver of all rights of said taxpayer to further appeal.

§ 410-21 Enforcement.

Collection of tax. The Borough may pursue any and all legal remedies prescribed by applicable federal, state and local laws, statutes, ordinances, rules and regulations, including but not limited to the filing of a civil lawsuit for collection of the delinquent tax and/or the filing of a municipal lien, in order to collect the delinquent tax and all accrued interest and penalties thereon.

Interest and penalties. In the event a taxpayer fails to make payment of any eligible tax, interest shall accrue at the highest legal rate permitted by law. In addition, the taxpayer may be subject to penalties for failure to pay eligible taxes when due as prescribed by applicable federal, state and local laws, statutes, ordinances and regulations.