Borough of Norristown, PA
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2023-01-17
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The Code
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Part II: General Legislation
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Chapter 291 Taxation
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Article XI Local Taxpayers' Bill of Rights
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Administrative Code
- Ch 6 Affirmative Action
- Ch 8 Blighted Property Removal Committee
- Ch 9 Board of Code Appeals
- Ch 10 Code of Conduct
- Ch 12 Drug Task Force
- Ch 21 Ethics
- Ch 27 Fire Department
- Ch 31 Historical Architectural Review Board
- Ch 33 Housing Code Review Committee
- Ch 37 Human Relations Commission
- Ch 41 Information Technology Committee
- Ch 43 Insurance
- Ch 50 Library Service
- Ch 56 Meter Personnel; Traffic Guides
- Ch 60 Montgomery County Consortium of Communities
- Ch 62 Municipal Stormwater Authority
- Ch 63 Municipal Waste Authority
- Ch 66 Parks and Recreation Committee
- Ch 70 Planning Commission
- Ch 74 Police Department
- Ch 81 (Reserved)
- Ch 82 Shade Tree Commission and Tree Rules and Regulations
- Ch 85 (Reserved)
- Part II: General Legislation
- Ch 95 Alcoholic Beverages
- Ch 97 Alleys
- Ch 99 Amusement Machines
- Ch 103 Animals
- Ch 107 (Reserved)
- Ch 113 Bicycles
- Ch 119 (Reserved)
- Ch 120 Building Permits and Floodplain Management
- Ch 122 Buildings, Boarding and Enclosing of
- Ch 125 Buildings, Landmark
- Ch 128 Change of Use or Occupancy
- Ch 130 Checks, Returned
- Ch 132 Construction Codes, Uniform
- Ch 133 Contractors, Responsible
- Ch 135 Curfew
- Ch 140 Drugs and Drug Paraphernalia
- Ch 143 (Reserved)
- Ch 147 Emergencies
- Ch 151 Fees
- Ch 155 Firearms and Weapons
- Ch 157 Fire Insurance Claims
- Ch 159 Fire Prevention
- Ch 163 Fireworks
- Ch 169 Garage Sales
- Ch 172 Gas- and Oil-Burning Equipment
- Ch 176 Graffiti
- Ch 180 Hazardous Substances
- Ch 184 (Reserved)
- Ch 188 Discrimination
- Ch 194 Junkyards
- Ch 198 Kerosene Heating Units
- Ch 200 Lead Poisoning Prevention and Lead Hazard Control
- Ch 202 Littering
- Ch 203 Distribution of Commercial Handbills and Other Unsubscribed Literature
- Ch 204 Loitering
- Ch 209 (Reserved)
- Ch 215 Noise
- Ch 219 Numbering of Houses and Property
- Ch 222 Overcrowding of Dwelling Units
- Ch 223 Parades, Street Fairs, Block Parties and Assemblies
- Ch 224 Parking Permits
- Ch 225 Parks and Recreation Areas
- Ch 227 Pawnbrokers and Dealers in Precious Metals, Antiques and Secondhand Goods
- Ch 229 Peace and Good Order
- Ch 233 Peddling and Soliciting
- Ch 236 (Reserved)
- Ch 239 Property Maintenance
- Ch 239A Building Safety, Property Maintenance and Housing Code
- Ch 240 Property Maintenance Quick Ticket Program
- Ch 241 Property Transfer and Sewer Lateral Inspections
- Ch 242 Real Estate Registry
- Ch 243 Records
- Ch 245 Rental Property
- Ch 246 Rights-Of-Way
- Ch 247 Rodent Control
- Ch 251 Contractor Licensing
- Ch 258 Sewers and Sewage Disposal
- Ch 262 (Reserved)
- Ch 266 Smoking on Borough Property
- Ch 270 Snow and Ice Removal
- Ch 274 Solid Waste
- Ch 276 Stormwater Management
- Ch 278 Streets and Sidewalks
- Ch 282 Subdivision and Land Development
- Ch 286 Swimming Pools
- Ch 291 Taxation
- Ch 291 Art XI Local Taxpayers' Bill of Rights
- § 291-97 Purpose.
- § 291-98 Applicability.
- Ch 293 Towing and Towers
- Ch 295 Trees
- Ch 297 Truss Construction
- Ch 301 Vehicles, Abandoned
- Ch 305 Vehicles and Traffic
- Ch 308 Vending Machines
- Ch 310 Water
- Ch 315 Weeds
- Ch 320 Zoning
- Appendix
- Ch A325 Cable Television Franchise
- Disposition List
- Ch DL Disposition List
[Adopted 3-1-2016 by Ord.
No. 16-01]
A.
Act 50 of 1998 of the General Assembly of Pennsylvania was signed
into law on May 5, 1998, including Subchapter C, entitled the "Local
Taxpayers Bill of Rights," 53 Pa.C.S.A. § 8421-8438, requiring
that local taxing authorities prepare a statement which sets forth
in simple and nontechnical terms the following:
(1)
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)
The administrative and judicial procedures by which a taxpayer may
appeal or seek review of any adverse decision of the local taxing
authority.
(3)
The procedure for filing and processing refund claims and taxpayer
complaints.
(4)
The enforcement procedures.
B.
The Municipality of Norristown shall establish regulations by resolution
to implement Act 50 of 1998 providing for the Local Taxpayer's Bill
of Rights.
A.
This article and the regulations adopted pursuant thereto shall apply
to the following articles of this chapter:
