[Ord. 7-1999, passed 2-3-1999]
The City of Erie hereby adopts those Rules and Regulations as set forth in Act 50 of 1998. The Regulations covering the Administration and Collection of Tax has set forth a process for handling appeals from decisions on assessment and refunds. The Rules and Regulations shall be administered by the City Treasurer and a copy of the Rules and Regulations shall be available in that Office, upon request for public inspection.
[Ord. 7-1999, passed 2-3-1999]
The City of Erie through the City Treasurer, acting as Tax Collector, shall provide a Disclosure Statement which sets forth Taxpayers Rights in connection with any audit, examination, appeal or refund claim of tax for the City of Erie, and any enforcement or collection action taken by the Tax Collector on behalf of the City of Erie.
[Ord. 7-1999, passed 2-3-1999]
Any taxpayer has the right to challenge an assessment or denial of a refund claim in accordance with the Rules and Regulations for the Taxpayers Bill of Rights. The City Treasurer shall make available forms for Petitions for Appeal and Refund.
[Ord. 7-1999, passed 2-3-1999]
The Administrative Appeal proceeding relating to Petitions for Appeal and Refund submitted by taxpayers in connection with the assessment, determination or refund of an eligible tax shall be undertaken by the Director of Administration and Finance, acting as Hearing Officer.
[Ord. 7-1999, passed 2-3-1999]
Rules and Regulations for Compliance with the Local Taxpayers Bills of Rights together with the Administrative Appeal Procedure which are to be administered by both the City Treasurer and the Director of Finance and Administration are hereby approved and adopted.
[Ord. 7-1999, passed 2-3-1999]
In the event any provision, section, sentence, clause or part of this article shall be held to be invalid, such invalidity shall not affect or impair any remaining provision, section, sentence, clause or part of this article, it being the intent of City Council that the remainder of the article shall remain in full force and effect.
[Ord. 7-1999, passed 2-3-1999]
All ordinances and resolutions or parts thereof, insofar as the same are inconsistent herewith, are repealed hereby.