[Ord. 2-1999, 4/27/1999, § 8430.1]
As a local taxing authority, the Board of Supervisors of Canton
Township recognizes the Township's responsibility to comply with the
requirements of the Tax Reform Act of 1988.
[Ord. 2-1999, 4/27/1999, § 8430.2]
All non-real estate taxes, including per capital tax; occupation,
occupation assessment and occupation privilege taxes; incomes and
net profit taxes; business gross receipts taxes; privilege taxes;
amusement or admissions taxes; and any other tax authorized by the
Local Tax Enabling Law.
[Ord. 2-1999, 4/27/1999, § 8430.3]
1.
Pursuant to the Taxpayers Bill of Rights, the Board adopts the Local
Taxpayers Bill of Rights Disclosure Statement attached to this policy
as Appendix 1. The purpose of this Disclosure Statement is to set
forth in simple and non-technical terms:
A.
Taxpayers rights and the Township's obligation during an audit or
administration review of the taxpayer's books or records.
B.
Administration and judicial procedures for a taxpayer to appeal or
seek review of an adverse tax decision.
C.
Procedures for filing and processing refund claims and taxpayer complaints.
D.
Enforcement procedures.
[Ord. 2-1999, 4/27/1999, § 8430.4]
The Township through its appointed tax collector shall ensure
that taxpayers are notified about the availability of the Township's
Local Taxpayers Bill of Rights disclosure statement anytime a taxpayer
is contacted regarding assessment, audit, determination, review and
collection of any "eligible tax." The notification provided shall
be in the form, attached to this policy as Appendix 2 or an equivalent
notice prepared by the tax collector.
[Ord. 2-1999, 4/27/1999, § 8430.5]
The tax collector for the Township shall respond to taxpayer
request for Local Taxpayers Bill of Rights disclosure statement by
making copies available at the Tax Collectors Office or by mailing
a copy to the taxpayer at Township expense.
[Ord. 2-1999, 4/27/1999, § 8430.6]
Each time the tax collector mails a request for information
to a taxpayer, in addition to the notification of the availability
of the Local Taxpayers Bill of Rights disclosure statement, the tax
collector shall notify the taxpayer of the procedures to obtain an
extension of time to respond to the request for information. The notification
of these procedures for an extension of time to respond to the tax
collector's request for information shall be in the form attached
to this policy as Appendix 3.
[Ord. 2-1999, 4/27/1999, § 8430.7]
Any information obtained by the tax collector and/or school
district as a result of an audit, return, report, investigation, hearing
or verification shall be confidential. If a violation of confidentiality
is committed by an officer, tax collection agency or employee of Canton
Township, he/she shall be subject to fines and dismissal from office,
discharge from employment or termination of the tax collection agreement.
[Ord. 2-1999, 4/27/1999, § 8430.8]
1.
As more fully set forth in the Local Taxpayer's Bill of Rights disclosure
(Appendix 1), the Township establishes the following administration
process to receive and make determinations on petitions from taxpayers
relating to the assessment, determination or refund of an "eligible
tax":
A.
The Board shall annually appoint a hearing officer and set compensation
for the individual appointed.
B.
Tax appeal petitions shall be filed by the taxpayer with the local
tax collector for the particular tax being appealed. The petition
shall be in the form set forth in the Local Taxpayers Bill of Rights
disclosure statement attached hereto as Appendix 1.
C.
The tax appeal petition shall be immediately forwarded to the Hearing
Officer appointed for a hearing and disposition in accordance with
the tax appeal procedures set forth in the Local Taxpayers Bill of
Rights disclosure statement.
