[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the same are inconsistent herewith, are repealed hereby.