This article shall be known and may be cited as the "Borough
of Royersford Local Taxpayers Bill of Rights." This local taxpayer
bill of rights applies with respect to all taxes imposed by the Borough
pursuant to the Local Tax Enabling Act, all per capita taxes; all
occupation, occupation assessment or occupational privilege taxes;
and earned income and net profits taxes.
A taxpayer may file a petition for review of assessment determination
or refund with the Borough Council.
A. A petition is timely filed if the letter transmitting the petition
is postmarked by the United States Postal Service on or before the
final day on which the petition is required to be filed.
B. A petition for refund must be filed within three years after the
due date for filing the report or return, as extended, or within one
year after actual payment of the tax, whichever is later. If no report
or return is required, the petition shall be filed within three years
after the due date for payment of the tax or within one year after
actual payment, whichever is later.
C. A petition for reassessment of a tax shall be filed within 90 days
of the date of the assessment notice or notice of underpayment.
D. Borough Council shall deny all petitions not timely filed.
E. All petitions must be submitted on the petition form provided by
the Borough.
F. Requests for review of assessment determination or refund which are
not submitted on the designated form are null and void, and the Borough
is not required to respond to them.
G. The Borough Council will consider the petition in an executive session.
Council shall render its decision, in writing, to the taxpayer within
60 days of the date of actual receipt of the complete and accurate
petition by the Borough. Failure of the Borough to render a decision
within 60 days shall result in the petition being deemed approved.
In its discretion, Council may require testimony, which shall be under
oath, but is not required to be recorded.
H. The Borough Council shall determine the petition according to the
Borough of Royersford tax ordinances and principles of Pennsylvania
law and equity. The decision of the Borough Council shall be timely
made if notice of the decision is mailed to the taxpayer and to the
Tax Collector, postmarked no later than 60 days after the date of
actual receipt of the complete and accurate petition by the Borough.
I. Any person aggrieved by a decision of the Borough Council, who has
a direct interest in the decision, shall have the right to appeal
to the Court of Common Pleas, and there shall receive a hearing de
novo.
The form of petition for appeal described in the Borough of
Royersford Local Taxpayers Bill of Rights will be as directed by the
Secretary to the Borough Council of Royersford Borough.