[Ord. 696, 1/1/1999, § 1(b)]
The purpose of this Part is to implement the requirements of the Local Taxpayers' Bill of Rights law (Act No. 50 of 1998, 53 P.S. §§ 8421A – 8438) (hereafter referred to as LTBOR).
[Ord. 696, 1/1/1999, § 1(b)]
The form and content of the disclosure statement required by LTBOR § 8423(a) shall be as drafted by the Borough Solicitor and adopted by the Council.
[Ord. 696, 1/1/1999, § 1(b)]
1. 
The form and content of the notice required by LTBOR § 8423(b) shall be as drafted by the Borough Solicitor and adopted by the Council.
2. 
The form and content of the notice required by LTBOR § 8424(a)(2) shall be as drafted by the Borough Solicitor and adopted by the Council.
[Ord. 696, 1/1/1999, § 1(b)]
1. 
Requests for information from the Tax Collector or another Borough official to a taxpayer shall be made in writing, and in accordance with LTBOR § 8424.
2. 
Requests for information shall be sent by first-class mail. A completed U.S. Postal Service Form 3817 (certificate of mailing) shall be obtained, and shall constitute proof of mailing on the date shown.
3. 
The taxpayer shall have at least 30 calendar days from the mailing date to respond to a request for information.
4. 
Reasonable extensions of the time to respond shall be granted if good cause is shown.
5. 
The procedure relating to extension of the time to respond to an information request shall be as follows:
A. 
The taxpayer shall submit a request which must:
(1) 
Be in writing;
(2) 
Specify the reasons why additional time is needed;
(3) 
State the facts supporting such reasons;
(4) 
Specify the amount of additional time sought;
(5) 
Be submitted before the original response period expires; and
(6) 
Be mailed or delivered to the Office of the Tax Collector.
B. 
The Tax Collector or other Borough official shall act upon the request within two business days after it is received.
C. 
The taxpayer will be notified by first-class mail as to whether or not a time extension has been granted.
D. 
If an extension is granted, the amount of additional time will be specified.
E. 
If an extension is denied, the reason will be stated.
F. 
If an extension is denied, the original time for response shall remain in effect.
[Ord. 696, 1/1/1999, § 1(b)]
1. 
The procedure for the filing and processing of complaints by taxpayers about Borough actions relating to taxes, required by LTBOR § 8423(A)(3), shall be as follows:
A. 
Complaints must be made in writing and submitted to the Borough Manager at his or her office, either by mail or by personal delivery.
B. 
The person whose action is complained of should be identified, by name or official position.
C. 
The action complained of must be described.
D. 
The nature or grounds of the complaint must be stated.
E. 
The Borough Manager shall promptly review the complaint and seek to resolve it by adjustment of the dispute or reconciliation of the differences between the taxpayer and the Borough official involved.
[Ord. 696, 1/1/1999, § 1(b)]
The administrative appeals process required by LTBOR § 8430 shall be as set forth in Part 10 of this chapter.