[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.