[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," 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".
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
This article shall apply only to the following eligible taxes, as defined in Subchapter C of Act 50 of 1998:
Any per capita tax levied under any act.
Any occupation, occupation assessment or occupation privilege tax levied under any act.
Any tax on income levied under any act.
Any tax measured by gross receipts levied under any act.
Any tax on a privilege levied under any act.
Any tax on amusements or admissions levied under any act.
Any tax on earned income and net profits.
In the event that the Commonwealth of Pennsylvania amends the above provisions, this article shall apply as stated in the amended provisions.
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:
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.
The administrative and judicial procedures by which a taxpayer may appeal or seek review of any adverse decision of the local taxing authority.
The procedure for filing and processing refund claims and taxpayer complaints.
The enforcement procedures.
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.