[Ord. 677, 5/3/1999]
This Part is adopted in conformance with and pursuant to authority granted by Section 1202(74) of the Borough Code, 53 P.S. §46202(74), as amended, and Act 50 of 1998 known as the “Pennsylvania Taxpayer Bill of Rights Act,” 53 Pa.C.S.A. Section 8421 et seq.
[Ord. 677, 5/3/1999]
This Part is adopted to promote and protect the health, safety and welfare of the residents of Selinsgrove Borough by enacting a taxpayers’ bill of rights and thereby come into compliance with Act 50 of 1998 which is known as the “Pennsylvania Local Taxpayer Bill of Rights Act,” 53 Pa.C.S.A. Section 8421 et seq. The Part also adopts certain appeals information and regulations.
[Ord. 677, 5/3/1999]
Pursuant to 53 Pa.C.S.A. §8423, the Council hereby prepares and adopts the following taxpayers’ bill of rights and the disclosure statement of those rights.
[Ord. 677, 5/3/1999]
As used in this Part, the following terms shall have the meanings indicated:
ASSESSMENT
The determination by the Borough or its assignee of the amount of underpayment by a taxpayer.
BOROUGH
Selinsgrove Borough, Snyder County, Pennsylvania.
BOROUGH ADMINISTRATOR
The Secretary of the Borough or other designee of the Borough Council.
ELIGIBLE TAX
Except as otherwise provided hereinafter, any tax authorized or permitted under the Local Tax Enabling Act and such other taxes as the Borough may properly adopt and levy upon the persons and/or property situated within Selinsgrove Borough, Snyder County, Pennsylvania. The term “eligible tax” includes per capita tax, occupational privilege tax, realty transfer tax and earned income tax and specifically excludes real estate assessments and taxes.
OVERPAYMENT
Any payment of tax which is determined in the manner provided by law not to be legally due.
TAXPAYER
An individual, partnership, association, limited liability company, estate, trust, trustee, fiduciary or any other entity subject to or claiming exemption from any eligible tax or under a duty to perform an act for itself or for another under or pursuant to the authority of an act providing for an eligible tax.
UNDERPAYMENT
The amount or portion of any tax determined to be legally due in the manner provided by law for which payment or remittance has not been made.
VOLUNTARY PAYMENT
A payment of an eligible tax made pursuant to the free will of the taxpayer. The term does not include a payment made as a result of distraint or levy or pursuant to a legal proceeding in which the Borough or its assignee is seeking to collect its delinquent taxes or file a claim therefore.
[Ord. 677, 5/3/1999; as amended by Ord. 825, 10/3/2016]
1. 
Summary. By Act 50 of 1998, 53 P.S. §8421 et seq., the Pennsylvania Legislature enacted the Local Taxpayers Bill of Rights (“LTBR”) which grants certain rights to taxpayers and imposes certain obligations upon the Borough with regard to the imposition and collection of an eligible tax. This disclosure statement is a summary of those rights and obligations, and for both the taxpayers and the Borough a complete declaration of this relationship is set forth in Act 50, supra.
2. 
Application of Statement. This disclosure statement applies to all eligible taxes except earned income tax. The earned income tax is collected and administered by Berkheimer Tax Administrator, P.O. Box 25159, Lehigh Valley, PA 18002, and as required by law that office will be issuing its own disclosure statement and making it available to the affected taxpayers. In any event, the failure of the Borough, its employees and assigns to fully comply with any of the provisions of this disclosure statement shall not in any way constitute a release, waiver or discharge of the taxpayers’ obligation to pay the eligible tax due.
3. 
Taxpayer Rights and Borough Obligations When the Borough Requests Information or Audits Taxpayer Records.
A. 
Minimum Time Period for Taxpayer Response.
(1) 
The taxpayer has 30 calendar days from the mailing date of the Borough’s request for tax information.
(2) 
Upon written request, the Borough may grant reasonable time extensions for good cause shown.
(3) 
The Borough will notify the taxpayer of the procedures to obtain an extension of time to respond to its initial request for tax information.
B. 
Requests for Prior Year Return.
(1) 
An initial request from the Borough for tax information may only cover taxes required to be paid or tax returns required to be filed no more than three years prior to the date of the request.
(2) 
The Borough may make a subsequent request relating to other taxes or tax returns if, after the initial request, the Borough determines that the taxpayer failed to file a tax return, under reported income or failed to pay a tax for one or more of the tax periods covered by the initial request.
C. 
Use of Federal Tax Information. The Borough may require the taxpayer to provide copies of the Federal tax returns for the time period in question if the Borough is able to show that the information is reasonably necessary for enforcement or collection of a tax and the information is not available from the Pennsylvania Department of Revenue or other sources.
D. 
Tax Overpayment Refunds. A taxpayer may file a written request with the Borough for a refund or credit. The filing of a written request shall not preclude a taxpayer from later filing a tax appeal petition as discussed in Subsection 4 below. The request must be made within three years from the due date for filing the return or one year after payment of the tax, whichever is later. If no return is required, the request must be made within three years after the payment due date, or within one year after payment, whichever is later. A tax return filed by the taxpayer showing a tax overpayment shall be considered a written request for a cash refund unless the return indicates otherwise. If the taxpayer pays a tax as a result of receiving a notice of underpayment, the taxpayer must file a written request for a refund within one year of the payment date. Subject to certain exceptions, the Borough shall pay interest at a rate determined by state law from the date of overpayment until the date of resolution.
E. 
Tax Assessment under Payment Required Notice. The Borough must notify the taxpayer, in writing, of the basis for any underpayment determined to be due by the Borough.
F. 
Tax Information Confidentiality. Information gained by the Borough as the result of any audit, return, report, investigation, hearing or verification shall be confidential. However, confidentiality will not preclude disclosure for official purposes, whether in connection with legal proceedings or otherwise, and will not preclude disclosure to the extent required by any applicable law.
G. 
Taxpayer Complaints. If a taxpayer has a complaint about a Borough action relating to taxes, the Borough Administrator may be contacted, in writing, at One North High Street, Selinsgrove, PA 17870, or another person designated by the Borough Administrator will facilitate the resolution of the complaint by working with the appropriate borough personnel.
4. 
Tax Appeals.
A. 
Tax Appeal Petitions.
(1) 
To appeal a tax assessment or denial of a refund request, the taxpayer must file a tax appeal petition with the Borough Administrator. The petition must be mailed or delivered to the attention of the Borough Administrator at the following address: Selinsgrove Borough Administrator, One North High Street, Selinsgrove, PA 17870.
(2) 
Tax appeal petitions requesting a refund must be filed within the time periods set forth above under Subsection 3D above.
(3) 
Tax appeal petitions appealing a tax assessment or notice of underpayment must be filed within 90 days after the date of the tax assessment or underpayment notice.
(4) 
Regulations regarding the form and content of petitions as well as practice and procedure for tax appeals may be obtained in person, or by mailing a request to the above address, or by calling the Borough Secretary at 570-374-2311 during the hours of 8:30 a.m. to 4:30 p.m.
B. 
Borough Decision.
(1) 
The Borough shall issue a written decision on a tax appeal petition within 60 days after the receipt of a complete and accurate petition.
(2) 
If the tax appeal petition is complete and accurate when filed, the Borough’s failure to render a decision within 60 days shall result in the petition being deemed approved.
C. 
Appeals to Court.
(1) 
Any person aggrieved by a decision of the Borough who has a direct interest in the decision shall have the right to appeal to the Snyder County Court of Common Pleas.
(2) 
Appeals must be filed with the court within 30 days after the date of the Borough’s adverse decision.
5. 
Borough Enforcement Procedures. Depending on the type of tax involved and the specific circumstances, if a taxpayer has failed or refused to pay a tax liability determined to be due or which the Borough has reason to believe might be due, the Borough’s enforcement procedures include, but are not limited to, the following:
A. 
A written or oral inquiry to the taxpayer by the Borough.
B. 
Borough audit of the taxpayer’s records.
C. 
The Borough may contact the taxpayer and attempt to resolve the liability through a payment in full, an installment payment plan or a compromise.
D. 
The Borough may employ private collection agencies to collect the tax.
E. 
The Borough may file a lien against the taxpayer and in some cases against an employer or other person responsible for payment of the tax.
F. 
The Borough may attach or require an employer to make deductions in the wages or earnings of the taxpayer and to pay the same to the Borough.
G. 
The Borough may file suit against the taxpayer before a magisterial district judge or in the Court of Common Pleas.
H. 
The Borough may execute and attach a taxpayer’s bank accounts or sell a taxpayer’s vehicles, other personal property or real estate based on a judgment or lien obtained through due process.
I. 
The Borough may seek criminal prosecution of the taxpayer.
[Ord. 677, 5/3/1999; as amended by Ord. 825, 10/3/2016]
The Borough or its assignee shall notify any taxpayer contacted regarding the assessment, audit, determination, review or collection of an eligible tax of the availability of the statement of taxpayers’ bill of rights, shall make copies of such statement available to those taxpayers upon request at no charge to the taxpayer, including mailing costs, and shall have such notice state:
YOU ARE ENTITLED TO RECEIVE A WRITTEN EXPLANATION OF YOUR RIGHTS WITH REGARD TO THE AUDIT, APPEAL, ENFORCEMENT, REFUND AND COLLECTION OF LOCAL TAXES BY CALLING THE BERKHEIMER TAX ADMINISTRATOR FOR THE EARNED INCOME TAX AT (866) 701-7206 DURING THE HOURS OF ITS OPERATION EACH WEEKDAY AND THE SELINSGROVE BOROUGH SOLICITOR AT (570) 374-5070 DURING THE HOURS OF HIS OPERATION EACH WEEKDAY.
[Ord. 677, 5/3/1999]
The Council may, from time to time, revise its statement of taxpayers’ bill of rights and complaint procedure by resolution, which resolution shall have the same force and effect as if enacted hereby.
[Ord. 677, 5/3/1999]
The Council hereby adopts certain appeals information and regulations for the implementation of this Part. A copy of the appeals information and regulations, marked Exhibit 24-5-1 is attached hereto and incorporated herein by this reference.[1] The Council reserves the right to revise its appeals information and regulations by resolution, which resolution shall have the same force and effect as if adopted hereby.
[1]
Editor's Note: Exhibit 24-5-1 is included as an attachment to this chapter.