[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.
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. 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.