Municipality Penn Hills, PA: Local Taxpayer Bill of Rights

[Res. 99-011, passed 2-3-1999]

The following definitions shall apply to the Local Taxpayer Bill of Rights as well as exhibits attached hereto:

The determination by the local taxing authority of the amount of underpayment by a taxpayer.

Includes all taxes levied under the Local Tax Enabling Act (Act 511), as well as any per capita, occupation, occupation assessment, occupational privilege, income, gross receipts, privilege, amusement, admissions, earned income or net profits tax. This policy does not apply to real property taxes.

OVERPAYMENT

Any payment of eligible tax which is determined in the manner provided by law not to be legally due.

TAXING AUTHORITY

The Municipality of Penn Hills, as well as any officer, agent, agency, clerk, income tax officer, collector, employee or other person to whom the Municipality has assigned responsibility for the audit, assessment, determination or administration of an eligible tax.

TAXPAYER

An individual, corporation, partnership or other entity subject to or claiming exemption from any eligible tax.

UNDERPAYMENT

The amount or portion of any eligible tax determined to be legally due in the a manner provided by law for which payment or remittance has not been made.

§ 892.02 Local Taxpayer Bill of Rights.

[Res. 99-011, passed 2-3-1999]

(a)

Local Taxpayer Bill of Rights Disclosure Statement. The Taxing Authority hereby adopts the Disclosure Statement in Exhibit A following the text of this chapter. Any taxpayer contacted regarding an assessment, audit, determination, review or collection of an eligible tax shall simultaneously receive a Notice of Availability of Local Taxpayer Bill of Rights. The requisite Notice of Availability set forth in Exhibit B following the text of this chapter. If a taxpayer requests the Local Taxpayer Bill of Rights Disclosure Statement, a copy shall be mailed to the taxpayer at the Taxing Authority's expense.

(b)

Confidentiality of Information. Any information obtained by the Taxing Authority as a result of an audit, return, report, investigation, hearing or verification shall be confidential except as otherwise provided by law, or for official purposes. If an officer, employee or agent of the Taxing Authority divulges in any manner confidential information gained as a result of the foregoing, he or she shall be subject to dismissal from office or discharge from employment.

(c)

Time Limits for Response to Information Requests. A taxpayer shall have at least 30 days to respond to a request for information from the Taxing Authority. When the Taxing Authority requests information from a taxpayer, it shall simultaneously provide the taxpayer with an Information Request Time Extension Procedure Notice. The form for such notice is set forth in Exhibit C following the text of this chapter. If the taxpayer requests a reasonable extension of time to respond to an information request and states good cause, the request will be granted. The Taxing Authority will not take any action against a taxpayer for the tax year in question until the expiration of the applicable response period, including extensions.

(d)

Tax Appeals. Act 50 requires the Taxing Authority to adopt regulations concerning the form and content of petitions, as well as practice and procedure for tax appeal petitions The required regulations as adopted by the Taxing Authority are set forth in Exhibit D following the text of this chapter.

(e)

Administrative Process. In order to make the determinations on petitions from taxpayers relating to an assessment or refund of an eligible tax, the Taxing Authority hereby adopts the following administrative process: Review and decision by the Taxing Authority in executive session.