GENERAL REFERENCES
Taxation — See Ch. 138.
Taxpayers wishing to appeal the decision of the Finance Director relating
to any assessment, determination, ruling or refund of any tax levied under
this chapter shall file a petition for review and decision.
A.
A petition is timely filed if the letter transmitting
the petition is postmarked by the United States Postal Service on or before
the final day on which the petition is required to be filed. Deadlines for
filing petitions are as follows:
(1)
Refund petitions shall be filed within three years after
the due date for filing the final return as extended or one year after actual
payment of an eligible tax, whichever is later. If no final return is required,
the petition shall be filed within three years after the due date for payment
of the tax or within one year after actual payment, whichever is later.
(2)
Petitions for reassessment and from rulings of the Finance
Director shall be filed within 90 days of the date of the assessment notice
or of the ruling.
B.
All petitions shall be filed by hand delivery or by registered
or certified mail to the Finance Director, Township of Lower Merion, 75 East
Lancaster Avenue, Ardmore, PA 19003-2376.
C.
The petition may be in letter form but shall contain
the following information:
(1)
The name and address of the taxpayer and his representative,
if any.
(2)
The tax years in question.
(3)
A copy of the Finance Director's decision to which
the petition relates.
(4)
A full and complete statement of the taxpayer's
position, including all supporting documents which the taxpayer seeks to have
considered. The taxpayer may, if it chooses, submit any legal authority or
citations which support its position.
(5)
A request that a hearing be held on the petition or a
statement that a hearing is waived.
D.
Upon receipt of the petition the Finance Director shall
forward a copy to the Hearing Officer. If a hearing is waived, the Finance
Director shall also forward the Finance Department's file with respect
to the taxpayer to the Hearing Officer.
A.
A hearing on the petition, if requested, shall be scheduled
by the Hearing Officer within 45 days of its filing. All hearings shall be
held at the Lower Merion Township Administrative Building, unless the Hearing
Officer, the taxpayer and the township agree otherwise.
B.
All testimony before the Hearing Officer shall be sworn,
but customary rules of evidence may be waived in the interest of fairness
and judicial economy. It is not required that testimony be transcribed.
C.
Any request for a continuance of the hearing by the taxpayer
must be accompanied by a letter agreeing to an extension of time for the Hearing
Officer to make a decision on the petition, which extension must be at least
equal to the number of days' delay caused by the request.
A.
The Hearing Officer's decision on the petition shall
be in writing and shall be forwarded by regular mail to the taxpayer and the
township within 60 days of the date a complete and accurate petition is received.
Failure to act within 60 days (unless waived or extended by the taxpayer)
shall result in the petition being deemed approved.
B.
The Hearing Officer's decision shall be based on
principles of law and equity.
C.
Any person aggrieved by the Hearing Officer's decision
who has a direct interest in the decision shall have the right to appeal de
novo to the Court of Common Pleas of Montgomery County within 30 days of the
date of the decision.
The Hearing Officer shall be appointed by the Board of Commissioners
of Lower Merion Township, which shall determine the qualifications and compensation,
if any, of such person. The Hearing Officer may establish those procedures
consistent with due process and not inconsistent with the provisions of this
chapter or the regulations promulgated by the Director of Finance which the
Hearing Officer deems appropriate for the conduct of hearings and the orderly
presentation of testimony.
