[Ord. 2/11/1999, § I]
The following definitions shall apply to the Local Taxpayer's
Bill of Rights:
The determination by a local taxing authority of the amount
of underpayment by a taxpayer.
Includes any tax levied by the Township other than the real
estate tax. The specific eligible taxes levied, collected and administered
by the Township are: per capita; fire hydrant; and realty transfer.
The earned income and occupation privilege taxes[1] levied by the district are collected and administered
by Central Tax Bureau of Pennsylvania ("Central"). A separate policy
with related forms pertaining to the taxes collected by Central are
available from Central's office. This policy does not apply to
taxes collected by Central.
Any payment of eligible tax which is determined in the manner
provided by law not to be legally due.
The Township, as well as any officer, agent, agency, Clerk,
collector, employee or other person whom the Township has assigned
responsibility for the audit, assessment, determination or administration
of an eligible tax (other than Central).
An individual corporation, partnership or any other entity
subject to or claiming exemption from any eligible tax.
The amount or portion of any eligible tax determined to be
legally due in the manner provided by law for which payment or remittance
has not been made.
[1]
Editor's Note: The occupational privilege tax was replaced
by the emergency and municipal services tax in 2006. See Part 4.
[Ord. 2/11/1999, §§ 1, 2]
1.
Adoption and Approval of Forms. The Local Taxpayer's Bill of
Rights notice, disclosure statement, information request time extension
procedure notice and tax appeal information and regulations in the
forms presented at this meeting are approved and adopted.[1]
[1]
Editor's Note: Said forms are on file in the Township
office.
2.
Confidentiality of Information. Any information obtained by the Township
as a result of an audit, return, report, investigation, hearing or
verification shall be confidential except as otherwise provided by
law. If an officer, employee or agent of the Township divulges in
any manner confidential information gained as a result of the foregoing,
s/he shall be subject to dismissal from office or discharge from employment.
3.
Time limits for response to information requests. A taxpayer shall
have at least 30 days to respond to a request for information from
the Township. When the Township requests information from a taxpayer,
it shall simultaneously provide the taxpayer with an information request
time extension procedure notice. If the taxpayer requests a reasonable
extension of time to respond to any information request and states
good cause, the request will be granted. The Township will not take
any action against a taxpayer for the tax year in question until the
expiration of the applicable response period including extensions.
