This part shall be known and may be cited as the "Local Taxpayers
Bill of Rights."
The following words and phrases, when used in this part, shall
have the meanings given to them in this section unless the context
clearly indicates otherwise:
ASSESSMENT
The determination by the Borough of the amount of underpayment
by a taxpayer.
BOARD
A board of local tax appeals established under 53 Pa.C.S.A.
§ 8430 (relating to administrative appeals).
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.
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.
GOVERNING BODY
The Borough Council of the Borough of Sharpsburg, Allegheny
County, Pennsylvania.
OVERPAYMENT
Any payment of tax which is determined in the manner provided
by law not to be legally due.
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 or pursuant to the authority
of an act providing for an eligible tax.
UNDERPAYMENT
The amount or portion of any tax determined to be legally
due in the manner provided by law for which payment or remittance
has not been made.
VOLUNTARY PAYMENT
A payment of an eligible tax made pursuant to the free will
of the taxpayer. The term does not include a payment made as a result
of distraint or levy or pursuant to a legal proceeding in which the
Borough is seeking to collect its delinquent taxes or file a claim
therefor.
The Borough shall notify the taxpayer, in writing, of the basis
for any underpayment that the Borough has determined to exist. The
notification shall include:
1. The tax period or periods for which the underpayment is asserted.
2. The amount of the underpayment detailed by tax period.
3. The legal basis upon which the Borough has relied to determine that
an underpayment exists.
4. An itemization of the revisions made by the Borough to a return or
report filed by the taxpayer that results in the determination that
an underpayment exists.
Unless otherwise specified by the taxpayer, all voluntary payments
of an eligible tax shall be prioritized by the Borough as follows:
4. Any other fees or charges.
A political subdivision levying an eligible tax shall establish
an administrative process to receive and make determinations on petitions
from taxpayers relating to the assessment, determination or refund
of an eligible tax. The administrative process shall consist of any
one of the following:
1. Review and decision or hearing and decision by the Borough Tax Appeals
Board appointed by the Borough Council. The Board shall consist of
at least three but not more than seven members. Qualifications for
service on the Board and compensation, if any, of the members shall
be determined by the Borough Council. The Borough Council may enter
into agreements with other political subdivisions to establish a joint
local tax appeal board.
2. Review and decision by the Borough Council in executive session.
3. A hearing and decision by a hearing officer appointed by the Borough
Council. The Borough Council shall determine the qualifications and
compensation, if any, of the hearing officer.
4. An administrative review or appeal process existing on the effective date of this part that is substantially similar to the procedures in Subsection
1,
2 or
3.
Practice and procedure under this section shall not be governed by 2 Pa.C.S.A. Chs.
5 Subch. B (relating to practice and procedure of local agencies) and 7 Subch. B (relating to judicial review of local agency action). The Borough Council shall adopt regulations governing practice and procedure under this section.
Decisions on petitions submitted under this part shall be issued
within 60 days of the date a complete and accurate petition is received.
Failure to act within 60 days shall result in the petition being deemed
approved.
Any person aggrieved by a decision under this part who has a
direct interest in the decision shall have the right to appeal to
the court vested with the jurisdiction of local tax appeals by or
pursuant to 42 Pa.C.S.A. (relating to judiciary and judicial procedure).
Decisions under this part may be made according to principles
of law and equity.
Except as provided in §
24-906 (interest on overpayment), this part shall not apply to any tax on real property.