[Adopted 12-30-1998 by Res. No. 98-23]
Pursuant to the provisions of Act 50 of the 1998 General Assembly of the Commonwealth of Pennsylvania, enacted May 5, 1998, known as the "Local Taxpayers Bill of Rights," the Upper Frederick Township Board of Supervisors hereby establishes and adopts the Upper Frederick Township Local Taxpayers Bill of Rights, the full text of which is attached hereto, incorporated herein and marked Exhibit A.[1]
[1]
Editor's Note: Exhibit A is included at the end of this chapter.
As required by the provisions of Act 50 and the Upper Frederick Township Local Taxpayers Bill of Rights, the Upper Frederick Township Board of Supervisors shall notify any taxpayer contacted by the Township regarding an assessment, audit, determination, review or collection of an eligible Upper Frederick Township tax of the availability of the Upper Frederick Local Taxpayers Bill of Rights. Upper Frederick Township shall make copies of the Upper Frederick Township Local Taxpayers Bill of Rights available to taxpayers upon request at no charge to the taxpayer, including mailing costs. The notification forwarded to the taxpayers contacted as referenced above shall provide as follows:
"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 contacting, in person or by mail, Jennifer Bolognese, Upper Frederick Township Secretary, at P.O. Box 597, Frederick, Pennsylvania, 19435. You may also call the Township Secretary at (610) 754-6436 on Tuesdays and Wednesdays during the hours of 9:00 a.m. to 4:00 p.m. and Thursdays during the hours of 9:00 a.m. to 5:00 p.m. for further information."
The provisions of the Upper Frederick Township Local Taxpayers Bill of Rights shall become effective on January 1, 1999.