[Adopted 12-21-1998 by Ord. No. 331 (Ch. 134, Art. XI, of the 1982 Code)]
The following words and phrases when used in
this article shall have the meanings given to them in this section
unless the context clearly indicates otherwise:
Act 50 of 1998, known as the "Local Taxpayer Bill of Rights."[1]
The determination by a local taxing authority of the amount
of underpayment by a taxpayer.
The Board of Commissioners of the Township.
Any of the following, including interest and
penalty provided by law, when levied by a political subdivision:
Any tax authorized or permitted under the Act
of December 31, 1965 (P.L. 1257, No. 511), known as the "Local Tax
Enabling Act."[2]
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.
Except as otherwise provided herein, the provisions
of this article shall not apply to any tax on real property.
A political subdivision levying an eligible tax. The term
shall include any officer, agent, agency, clerk, income tax officer,
collector, employee or other person to whom the Board of Commissioners
has assigned responsibility for the audit, assessment, determination
or administration of an eligible tax. The term shall not include a
tax collector or collection agency who has no authority to audit a
taxpayer or determine the amount of an eligible tax or whose only
responsibility is to collect an eligible tax on behalf of the Board
of Commissioners.
An individual, partnership, association, corporation, limited
liability company, estate, trust, trustee, fiduciary or any other
entity subject to or claiming exemption from any eligible tax or under
a duty to perform an act for itself or for another under or pursuant
to the authority of an act providing for an eligible tax.
The Township of Muhlenberg, Berks County, Pennsylvania.
The Township, as a local taxing authority, shall
notify any taxpayer contacted regarding the assessment, audit, determination,
review or collection of an eligible tax of the availability of a disclosure
statement. The local taxing authority shall make copies of the disclosure
statement available to taxpayers upon request at no charge to the
taxpayer, including mailing costs. A copy of the notification shall
read as follows:
|
You are entitled to receive a written explanation
of your rights with regard to the assessment, audit, appeal, enforcement,
refund and collection of local taxes. The written explanation is entitled
"Muhlenberg Township Taxpayer Bill of Rights Disclosure Statement."
Upon receiving a request from you, the Township will provide you with
a copy of the disclosure statement at no charge. You may request a
copy in person or by mailing a written request to the following address:
|
|
Muhlenberg Township
Township Secretary
555 Raymond Street
Hyde Park, Reading, PA 19605
|
|
A copy will also be mailed to you if you call
the Township Secretary at telephone number (610) 929-4727 weekdays
during the hours of 9:00 a.m. to 3:30 p.m.
|
The disclosure statement shall set forth the following information as required by Act 50 and shall be made available for distribution as set forth in § 318-36 of this article.
A.
The rights of
a taxpayer and the obligation of a local taxing authority during an
audit or administrative review of a taxpayer's books and records.
B.
The administrative
and judicial appeals process.
C.
The procedure
for filing and processing refund claims and taxpayer complaints.
D.
The enforcement
procedures.
A.
The taxpayer
shall have at least 30 calendar days from the mailing date to respond
to requests for information by a local taxing authority. The local
taxing authority shall grant additional reasonable extensions upon
application for good cause. Such applications for extension shall
be submitted, in writing, to the Board of Commissioners prior to the
expiration of said thirty-day period and shall specify the reasons
for the requested extension and the facts supporting those reasons.
B.
The local taxing
authority shall review and respond to an application for extension
within 15 days of receipt of written request of the application for
extension. If the request is granted, the Township shall inform the
taxpayer of the number of days of the extension. If the request is
denied, the taxpayer shall immediately provide the Township with the
requested information. Failure to respond to the written request for
extension within said fifteen-day period shall be deemed the grant
of a thirty-day extension, which shall be subject to additional applications
for extension.
C.
A local taxing
authority shall take no lawful action against a taxpayer for the tax
year in question until the expiration of the applicable response period,
including extensions.
[Amended 12-20-2004 by Ord. No. 403]
The administrative process for appeals shall
consist of review and decision or hearing and decision by a hearing
officer in executive session, which hearing officer shall be appointed
by the Board of Commissioners.
A.
Filing. A petition
is timely filed if the letter transmitting the petition, addressed
to the Township Commissioners at the Township offices located at 555
Raymond Street, Hyde Park, Reading, PA 19605, is postmarked by the
United States Postal Service on or before the final day on which the
petition is required to be filed. Deadlines for filing petitions to
the Board of Commissioners are as follows:
(1)
Refund petitions
shall be filed within three years after the due date for filing the
report, as extended, or one year after actual payment of an eligible
tax, whichever is later. If no report is required, the petition shall
be filed within three years after the due date for payment of an eligible
tax or within one year after actual payment, whichever is later.
(2)
Petitions
for reassessment of an eligible tax shall be filed within 90 days
of the date of the assessment notice.
B.
Contents. The
petition shall contain all information required by the form which
is attached to the disclosure statement as Exhibit A.
Decisions on petitions submitted under § 318-40 of this article shall be issued within 60 days of the date a complete and accurate petition is received by the Board of Commissioners. Failure to act within 60 days shall result in the petition being deemed approved.
Any person aggrieved by a decision under this
article who has a direct interest in the decision shall have the right
to appeal to the Court of Common Pleas of Berks County, Pennsylvania,
within 30 days of the adverse decision denying the petition. Failure
to file an appeal to the Court of Common Pleas of Berks County, Pennsylvania,
within said thirty-day time period shall be deemed waiver of all rights
of said taxpayer to further appeal.
A.
Collection of
tax. The Township may pursue any and all legal remedies prescribed
by applicable federal, state and local laws, statutes, ordinances,
rules and regulations, including but not limited to the filing of
a civil lawsuit for collection of the delinquent tax and/or the filing
of a municipal lien, in order to collect the delinquent tax and all
accrued interest and penalties thereon.
B.
Interest and
penalties. In the event that a taxpayer fails to make payment of any
eligible tax, interest shall accrue at the highest legal rate permitted
by law. In addition, the taxpayer may be subject to penalties for
failure to pay eligible taxes when due as prescribed by applicable
federal, state and local laws, statutes, ordinances and regulations.
