[Ord. 1999-1, 5/4/1999]
The Part is adopted in compliance with Act 50 of 1998 as it
relates to the Local Taxpayers Bill of Rights, 53 Pa.C.S.A. § 8421
et seq.
[Ord. 1999-1, 5/4/1999]
It applies to all "eligible taxes" which are levied by Jonestown
Borough, as referred to in Act 50 if 1998, as amended. At present,
the "eligible taxes" are per capita tax and realty transfer tax. Eligible
taxes do not include taxes upon real estate.
[Ord. 1999-1, 5/4/1999; as amended by Ord. 2008-5, 12/2/2008]
Jonestown Borough hereby adopts a Local Taxpayers Bill of Rights
attached as an exhibit,[1] which is subject to amendment by resolution of the Jonestown
Borough Council. Copies of the Local Taxpayers Bill of Rights will
be available at 295 South Mill Street, P.O. Box 446, Jonestown, PA
17038, or mailed, upon request, at no expense, to the taxpayer.
[1]
Editor's Note: Said exhibit is included as an attachment
to this Part 4.
[Ord. 1999-1, 5/4/1999]
It shall be the responsibility of the President of Jonestown
Borough Council to develop procedures to implement this Part, the
statute and the Local Taxpayers Bill of Rights which shall include,
but not be limited to, the preparation and distribution of a Local
Taxpayers Bill of Rights Notification.
[Ord. 1999-1, 5/4/1999]
The following procedure is adopted to make determinations on
petitions from taxpayers relating to assessment and determination
or refund of an eligible tax: a hearing and a decision by a hearing
officer who shall be the President of the Jonestown Borough Council.
