[Adopted 12-26-2001 by Ord. No. BR01-A]
The "Combined Rules and Regulations for the Collection of Tax
on Earned Income and Net Profits, and for the Implementation and Administration
of the Local Taxpayers Bill of Rights" are hereby approved and adopted.
The Board of Supervisors may amend said Rules and Regulations
at any regular meeting of the Board of Supervisors by resolution.
The Board of Supervisors may from time to time by resolution
adopt or amend Forms and Procedures to be attached to the "Combined
Rules and Regulations for the Collection of Tax on Earned Income and
Net Profits and for the Implementation and Administration of the Local
Taxpayers Bill of Rights."
The governing body hereby determines that administrative appeal
procedures relating to petitions for appeal and refund submitted by
taxpayers in connection with the assessment, determination or refund
of an eligible tax under the LTBR shall be undertaken by the Hearing
Officer.
The governing body of Brady Township hereby agrees to the Hearing
Officer as appointed by the Slippery Rock Area School District School
Board.
This article shall become effective in accordance with the provisions
of law and shall be applicable to eligible taxes as of January 1,
2002.
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 this governing body
that the remainder of the article shall remain in full force and effect.
All ordinances and resolutions or parts thereof, insofar as
the same are inconsistent here with, are repealed hereby.
