[Res. 8-1999, 2/15/1999]
Every taxpayer is obligated to pay all taxes levied by the Township
to which the taxpayer is subject. When taxes are not paid or the Township
has questions about whether a taxpayer has fulfilled all tax obligations,
the Township has legal rights to enforce taxpayer obligations. In
conjunction with taxpayer obligations and Township rights, the Commonwealth
of Pennsylvania has enacted a Local Taxpayers' Bill of Rights which
grants legal rights to taxpayers and creates obligations for townships
so that equity and fairness control how townships collect taxes. This
Part is the Township Disclosure Statement required by the Bill of
Rights. This Part is merely a summary of your rights. For a complete
statement of your rights and the obligations of the Township, see
53 P.S. §§ 8421 — 8438.
[Res. 8-1999, 2/15/1999]
1.
Eligible taxes include any tax levied by the Township other than
the real estate tax. The specific eligible taxes levied by the Township
are:
2.
This Disclosure Statement applies to the per capita tax and the real
estate transfer tax. The earned income tax is collected and administered
by the Earned Income Tax Bureau of Lebanon County. A separate Disclosure
Statement relating to the earned income tax is available from that
office. This Disclosure Statement does not apply to the earned income
tax. Unless expressly provided in the Local Taxpayers Bill of Rights,
the failure of any Township representative to comply with any provision
of this Disclosure Statement, related regulations or the Local Taxpayers
Bill of Rights will not excuse the taxpayer from paying the taxes
owed.
[Res. 8-1999, 2/15/1999]
1.
Minimum Time Period for Taxpayer Response.
A.
The taxpayer has 30 calendar days from the mailing date to respond
to Township requests for tax information.
B.
Upon written request, the Township will grant reasonable time extensions
for good cause.
C.
The Township will notify the taxpayer of the procedures to obtain
an extension in its initial request for tax information.
2.
Requests for Prior Year Returns.
A.
An initial Township request may cover only taxes required to be paid
or tax returns required to be filed no more than three years prior
to the mailing date of the request.
B.
The Township may make a subsequent request after the initial request,
the Township determines that the taxpayer failed to file a tax return,
or failed to pay a tax for one or more of the tax periods covered
by the initial request.
C.
If the Township has sufficient information to indicate that the taxpayer
failed to file a required return or pay an eligible tax which was
due more than three years prior to the date of the notice then the
rules set forth in the preceding two subsections are not applicable.
3.
Use of Federal Tax Information. The Township may require a taxpayer
to provide copies of federal tax returns if the Township can show
that the information is reasonably necessary for enforcement or collection
of a tax and the information is not available from the Pennsylvania
Department of Revenue or other available sources.
[Res. 8-1999, 2/15/1999]
A taxpayer may file a written request with the Township for
a refund or credit. A filing of a written request will not preclude
a taxpayer from later filing a tax appeal petition as discussed below.
The request must be made within three years of the due date for filing
the return or one year after payment of the tax, whichever is later.
If no return is required, the request must be made within three years
after the payment due date or within one year after payment, which
ever is later. A tax return filed by the taxpayer showing a tax overpayment
will be considered a written request for a cash refund unless the
return indicates otherwise. If the taxpayer pays a tax as a result
indicates otherwise. If the taxpayer pays a tax as a result of receiving
a notice of underpayment the taxpayer must file a written request
for a refund within one year of the payment date. Subject to certain
exceptions, the Township will pay interest at the rate determined
pursuant to state law, from the date of overpayment until the date
of resolution.
[Res. 8-1999, 2/15/1999]
The Township must notify the taxpayer in writing of the basis
for any underpayment determined by the Township.
[Res. 8-1999, 2/15/1999]
1.
Tax Appeal Petitions.
A.
To appeal a tax assessment of denial of a refund request the taxpayer
must file a Tax Appeal Petition with the Township Supervisors. The
Petition must be mailed or delivered to the attention of the Township
Supervisors at the following address:
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725 Kimmerlings Road
Lebanon, PA 17046
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B.
Tax Appeal Petitions requesting a refund must be filed within the
time set forth above under "Tax Overpayment Refunds."
C.
Tax Appeal Petitions appealing a tax assessment or notice of underpayment
must be filed within 90 days after the date of the tax assessment
or underpayment notice.
D.
Regulations regarding the form and content of Petitions as well as
practice and procedure for tax appeals may be obtained in person or
by mailing a request to the above address or by calling the Township
Manager at (717) 273-7132 during the hours of 8:00 a.m. to 3:30 p.m.
on any weekday other than a holiday. The regulations are entitled
"Tax Appeal Information and Regulations."
2.
Township Decision.
[Res. 8-1999, 2/15/1999]
1.
Depending on the type of tax involved and the specific circumstances,
if a taxpayer has not paid a tax liability determined to be due or
which the Township has reason to believe might be due, possible Township
enforcement options include:
A.
The Township may inquire directly to the taxpayer.
B.
The Township may audit the taxpayer's records.
C.
The Township may contact the taxpayer and attempt to resolve the
liability through payment in full, an installment plan or compromise.
D.
The Township may employ private collection agencies to collect the
tax.
E.
The Township may file a lien against the taxpayer and, in some cases,
against an employer or other person responsible for payment of the
tax.
F.
The Township may attach or require an employer to make reductions
in the wages or earnings of the taxpayer.
G.
The Township may file suit against the taxpayer before a district
justice or in the County Court of Common Pleas.
H.
The Township may execute upon and attach taxpayer bank accounts,
sell taxpayer vehicles, other personal property or real estate, based
on a judgment or lien obtained through legal proceedings.
I.
The Township may seek criminal prosecution of the taxpayer.
[Res. 8-1999, 2/15/1999]
Information gained by the Township as the result of any audit,
return, report investigation, hearing or verification shall be confidential.
However, confidentiality will not preclude disclosure for official
purposes, whether in connection with legal proceedings or otherwise
and will not preclude disclosure to the extent required by any applicable
law.
[Res. 8-1999, 2/15/1999]
If a taxpayer has a complaint about a Township action relating
to taxes, the Township Manager may be contacted in writing at the
address listed above under "Tax Appeal Petitions." The Township Manager
or another person designated by the Township Manager will facilitate
resolution of the complaint by working with the appropriate Township
personnel.
[Res. 8-1999, 2/15/1999]
You are entitled to receive a written explanation of your rights
with regard to the assessment, audit, appeal, enforcement, refund
and collection of certain Township taxes. The written explanation
is entitled "North Lebanon Township Taxpayers' Bill of Rights Disclosure
Statement." Upon receiving a request from you, the Township will give
you a copy of the Disclosure Statement at no charge. You may request
to the following address:
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North Lebanon Township
725 Kimmerlings Road
Lebanon, PA 17046
|
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A copy will also be mailed to you if you call the Township Manager
at the following number: (717) 273-7132. You may call the above telephone
number or appear in person at the address to request a copy during
the hours of 8:00 a.m. to 3:30 p.m. on any weekday other than a holiday.
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[Res. 8-1999, 2/15/1999]
1.
Under Pennsylvania law, 53 P.S. § 8424, you have 30 calendar
days from the mailing date of this information request to respond
by:
A.
Providing the requested information.
B.
Requesting an extension of time in which to comply. If you need an
extension, send a written request specifying the reasons for the extension
and the facts supporting those reasons, to the following address:
|
North Lebanon Township
725 Kimmerlings Road
Lebanon, PA 17046
|
2.
Reasonable time extensions will be granted for good cause. The Township
will notify you in writing of whether a time extension has been granted.
If your request is granted the Township will inform you of the amount
of the time extension. If your request is denied the Township will
inform you of the basis for its denial and that you must immediately
provide the requested information.
[Res. 8-1999, 2/15/1999]
The Local Taxpayer Bill of Rights requires every township to
adopt regulations concerning the form and content of petitions as
well as practice and procedure for tax appeal petitions. This document
contains the regulations required by the Bill of Rights. In addition
the Township has published a Disclosure Statement required by the
Bill of Rights.
[Res. 8-1999, 2/15/1999]
1.
Eligible taxes include any tax other than real estate tax. Specific
eligible taxes levied by the Township are:
2.
These regulation apply to the per capita taxes and the real estate
transfer tax only. The earned income tax is collected and administered
by the Lebanon County Earned Income Tax Bureau. These regulations
do not apply to the earned income tax. Separate regulations relating
to the earned income tax are available from that office.
[Res. 8-1999, 2/15/1999]
1.
Filing.
A.
As explained more fully in the Disclosure Statement, petitions should
be filed with the Township Supervisors.
B.
Petitions must be filed with the time limits explained in the Disclosure
Statement. Petitions received by the Township Supervisors are considered
timely filed if received by the Township Supervisors by the required
date or if mailed and postmarked by the U.S. Postal Service on or
before the required date. The burden is on the taxpayer to present
evidence sufficient to prove the petition was timely filed.
2.
Contents. Petitions must be in writing, signed by the taxpayer (if
the taxpayer is an entity, a partner or officer must sign) and must
contain:
A.
Taxpayer's name, address and telephone number.
B.
If taxpayer is represented by an attorney, accountant or other qualified
individual as explained below, the name, address and telephone number
of the representative.
C.
Designation of the tax to which the petition relates including the
year or other period and tax amount. A copy of any tax bill, refund
request denial or other essential document relating to the petition
shall be attached.
D.
Taxpayer's license number, account number, employer identification
number, social security number or other appropriate identifying designation.
E.
A detailed statement in separate numbered paragraphs of the reasons
requiring a refund or the objections to the assessment or notice of
underpayment being appealed and the facts supporting such reasons
or objections.
F.
A statement specifying whether a hearing is or is not requested.
G.
A statement specifying the relief requested by the taxpayer.
H.
A statement certifying that the facts contained in the petition are
true and correct to the taxpayer's knowledge and belief and that the
petition is not filed for purposes of delay.
3.
Incomplete Petitions. If the petition fails to satisfy the above
requirements, the Supervisors may request the taxpayer to submit the
missing information or may make a decision based on the information
in the petition. If additional information is requested, the taxpayer's
failure to submit the requested additional information within 30 days
of the date of the request shall result in dismissal of the petition.
[Res. 8-1999, 2/15/1999]
1.
General. Practice and procedure before the Committee relating to
tax appeal petitions is not governed by the Local Agency Law.
2.
Representation.
A.
A taxpayer or an officer or partner of an entity taxpayer may file
a petition and appear at any hearing or may be represented by a person
possessing appropriate education, training or experience to represent
taxpayers in tax appeals. There is no requirement that a taxpayer
be represented by an attorney or certified public accountant. A taxpayer's
representative must be authorized in writing to represent the taxpayer.
A letter signed by the taxpayer or a listing as a representative in
the petition signed by the taxpayer will be accepted as authorization
for representation.
B.
A notice or other written communication from the Township to the
taxpayer maybe given to the taxpayer's authorized representative and
any such notice or other communication shall have the same effect
as if given to the taxpayer directly. Action taken by taxpayer's authorized
representative shall have the same force and effect as if taken by
the taxpayer.
3.
Burden of Proof. The taxpayer has the burden of proof on all issues.
4.
Hearings.
A.
Waiver. If a taxpayer does not request a hearing on the petition,
the taxpayer will be deemed to have waived any right to a hearing
and to have requested that the Township Supervisors decide the taxpayer's
case solely based on the petition.
B.
Order to Schedule. If the taxpayer requests a hearing, the Township
Supervisors, in their discretion, will decide whether the taxpayer
has a right to a hearing and whether a hearing is required. The Township
Supervisors will thereafter either issue to a Township employee an
order to schedule a hearing or issue to the taxpayer the final decision
incorporating an order denying a hearing.
C.
Notice of Hearing. If the Township Supervisors schedule a hearing,
reasonable notice will be given to the taxpayer, in writing, specifying
the date, time and place.
D.
Continuances. The Township Supervisors may grant a reasonable request
for continuance of a scheduled hearing. The request shall be made
in writing, shall state the reasons for the requested continuance,
and shall be received by the Supervisors at least five days prior
to the scheduled hearing.
E.
Presiding Officer. Any Township Supervisor may preside at a hearing.
F.
Transcripts or Recordings. Transcripts or recordings of a hearing
are not required, but may be made at the direction of the presiding
officer.
G.
Authority of Presiding Officers. Presiding officers have the authority
to:
(1)
Regulate the conduct of hearings, including the scheduling,
recessing, reconvening and adjournment of hearings and all acts proper
for the efficient conduct of hearings.
(2)
Delegate scheduling hearings to any Township employee.
(3)
Administer oaths and affirmations.
(4)
Receive evidence.
(5)
Require production of books, records, documents and other data
pertinent to the issues.
H.
Evidence. Hearings need not adhere to the technical rules of evidence.
In cases involving issues of fact, oral testimony shall be under oath
or affirmation. At the discretion of the Township Supervisors depositions
or affidavits may be received in lieu of oral testimony if the actual
presence of a witness is not feasible.
I.
Decision. The Supervisor's final decision will be in writing signed
by a Supervisor.
