[Adopted 2-10-1999 by Ord. No. 99-02 (Ch. 24, Part 7, of the 1994 Code)]
This article is adopted to comply with Act 50 of 1998, the "Local Taxpayers Bill of Rights," 53 Pa.C.S.A. § 8421 et seq. (the "Act").
This article shall apply to the following eligible taxes levied by Spring Garden Township (the "Township"):
A. 
Per capita tax.
B. 
Earned income and net profits tax.
C. 
Gaming device tax.
D. 
Mercantile license tax.
E. 
Business privilege tax.
F. 
Any other eligible taxes permitted under the Act now or hereafter levied by the Township.
The Township shall adopt, by resolution, a disclosure statement setting forth the rights of a taxpayer and the obligation of the local taxing authority during an audit or an administrative review of the taxpayer's books or records; the administrative and judicial procedures by which a taxpayer may appeal or seek review of any adverse decision of the local taxing authority; the procedure for filing and processing claims and taxpayer complaints and the enforcement procedures. The Township shall notify, in the manner provided by law, any taxpayer contacted regarding the assessment, audit, determination review or collection of an eligible tax of the availability of the disclosure statement, and the Township shall make copies of the disclosure statement available to taxpayers upon request at no charge to the taxpayer.
A taxpayer shall have 30 days from the mailing date to respond to request for information by the Township. The Township may grant additional reasonable extensions upon application for good cause and shall notify the taxpayer of the procedures to obtain an extension in its initial request. The Township shall not take action against a taxpayer for the tax year in question until the expiration of the applicable response period, including extensions.
A. 
Except as provided in Subsection B below, an initial inquiry by the Township regarding a taxpayer's compliance with any eligible tax may include taxes required to be paid or tax returns required to be filed no more than three years prior to the mailing date of the notice.
B. 
The Township may make a subsequent request for a tax return or supporting information if, after the initial request, the Township determines that the taxpayer failed to file a tax return, underreported income or failed to pay a tax for one or more of the tax periods covered by the initial request. This subsection shall not apply if the Township has sufficient information to indicate that the taxpayer failed to file a required return or pay an eligible tax which was due more than three years prior to the date of the notice.
C. 
The Township has the authority to require a taxpayer to provide copies of the taxpayer's federal individual tax return if the Township can demonstrate that the federal tax information is reasonably necessary for the enforcement or collection of an eligible tax and the information is not available from other available sources or the Department of Revenue.
[Amended 12-10-2025 by Ord. No. 2025-13]
A. 
The Spring Garden Township Board of Commissioners shall receive and make determinations on petitions from taxpayers relating to the assessment, determination or refund of an eligible tax.
B. 
Decision.
(1) 
The taxpayer shall have their petition decided:
(a) 
By the Spring Garden Township Board of Commissioners acting in executive session;
(b) 
Based solely on the petition and record (including information on file and information submitted by the taxpayer); and
(c) 
According to principles of law and equity.
(2) 
No hearing, oral testimony or oral argument is required, but can be requested by the taxpayer. The Spring Garden Township Board of Commissioners may choose to grant a hearing in its sole discretion.
C. 
Decisions on petitions shall be issued within 60 days of the date a complete and accurate petition is received by Spring Garden Township. Failure to act within 60 days shall result in the petition being deemed approved.
D. 
The Spring Garden Township Board of Commissioners' final decision shall be in writing and signed. The final decision shall be mailed to the taxpayer, with a copy also mailed to the taxpayer's authorized representative (if any).
E. 
Any person aggrieved by a decision under this § 284-52 who has a direct interest in the decision shall have the right to appeal to the Court of Common Pleas of the County of York vested with the jurisdiction of local tax appeals by or pursuant to 42 Pa.C.S.A. § 5571(b).
A. 
The Township may enter into a written agreement with any taxpayer under which the taxpayer is allowed to satisfy liability for any eligible tax in installment payments if the Township determines that the agreement will facilitate collection.
B. 
The Township may terminate any agreement entered into under Subsection A above, if:
(1) 
Information which the taxpayer provided to the Township prior to the date of the agreement was inaccurate or incomplete.
(2) 
The Township believes that collection of any eligible tax under the agreement is in jeopardy.
C. 
The Township may alter, modify or terminate the agreement if the Township find that the financial condition of the taxpayer has significantly changed, and:
(1) 
Notice of the Township's finding is provided to the taxpayer no later than 30 days prior to the date of such action.
(2) 
The notice contains reasons why the Township believes a significant change has occurred.
D. 
The Township may alter, modify or terminate an installment agreement if the taxpayer fails to do any of the following:
(1) 
Pay any installment at the time the installment is due under such agreement.
(2) 
Pay any other tax liability at the time the liability is due.
(3) 
Provide a financial condition update as requested by the Township.
E. 
Nothing in this section shall prohibit a taxpayer from prepaying, in whole or in part, any eligible tax under any agreement with the Township.