[Adopted 12-22-1998 by Ord. No. 1190]
The provisions of Subchapter C of Act 50 of 1998, as enacted
and amended by the Commonwealth of Pennsylvania, known as the "Local
Taxpayers Bill of Rights,"[1] are hereby adopted by the Borough of Springdale (hereinafter
the "Borough") and incorporated by reference as fully as if set forth
at length in this article. A copy of Subchapter C is attached as Exhibit
"A".
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
A.Â
This article shall apply only to the following eligible taxes, as
defined in Subchapter C of Act 50 of 1998:
(2)Â
Any per capita tax levied under any act.
(3)Â
Any occupation, occupation assessment or occupation privilege tax
levied under any act.
(4)Â
Any tax on income levied under any act.
(5)Â
Any tax measured by gross receipts levied under any act.
(6)Â
Any tax on a privilege levied under any act.
(7)Â
Any tax on amusements or admissions levied under any act.
(8)Â
Any tax on earned income and net profits.
B.Â
In the event that the Commonwealth of Pennsylvania amends the above
provisions, this article shall apply as stated in the amended provisions.
A.Â
The Borough hereby authorizes preparation and distribution of a disclosure
statement in compliance with Act 50 of 1998, which sets forth the
following in simple and nontechnical terms:
(1)Â
The rights of a taxpayer and the obligation of the local taxing authority
during an audit or an administrative review of the taxpayer's
books or records.
(2)Â
The administrative and judicial procedures by which a taxpayer may
appeal or seek review of any adverse decision of the local taxing
authority.
(3)Â
The procedure for filing and processing refund claims and taxpayer
complaints.
(4)Â
The enforcement procedures.
B.Â
The disclosure statement may be prepared and distributed by the Borough
or, at its option, by any tax collector for taxes to which Act 50
applies or other authorized party. Copies of the statement shall be
made available to taxpayers upon request at no charge to the taxpayer,
including mailing costs. In the event that any taxpayer is contacted
regarding the assessment, audit, determination, review or collection
of any tax to which Act 50 applies, a notification of rights complying
with Act 50 shall be furnished to the taxpayer.
The Borough hereby establishes the following administrative
appeal procedure to receive and make determinations on petitions from
taxpayers relating to the assessment, determination or refund of a
tax to which Act 50 applies. All such determinations shall be made
by the Council of Springdale Borough in executive session. A written
decision on the appeal shall be issued within 60 days of the date
a complete and accurate appeal petition is received in the Borough
office. The Borough may establish additional administrative appeal
procedures by ordinance or resolution. Decisions on appeals shall
be made according to principles of law and equity.
Petitions for refund or reassessment of taxes to which Act 50
applies shall be filed in the manner and within the time limits stated
in Act 50. The Borough hereby adopts the petition form, which is attached
as Exhibit "B". Appeal petitions shall not be considered as properly
filed unless they are completely filled out, accompanied by all required
documents and signed by the taxpayer or an authorized representative.
The Borough may establish additional regulations regarding appeal
petitions by ordinance or resolution.
The Borough may delegate by ordinance, resolution or motion
any of the functions required by this article to any tax collector
for taxes to which Act 50 applies or to any other party. Such delegation
may include but is not limited to such functions as preparing and
distributing forms required by this article or Act 50, notifying taxpayers
of their rights, notifying taxpayers of the basis for any underpayment
in taxes, receiving and processing appeal petitions and receiving
and resolving taxpayer complaints.