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 be known as the "Abbottstown
Borough Local Taxpayers Bill of Rights."
This article shall apply to the following eligible
taxes levied by Abbottstown Borough: earned income and net profits
tax; per capita tax; realty transfer tax; and any other eligible taxes
subject to the Act now or hereafter levied by the Borough. Eligible
taxes shall not include taxes upon real estate.
The Borough shall adopt by resolution a disclosure
statement setting forth the rights of a taxpayer and the obligation
of the Borough during an audit or an administrative review of the
taxpayer's books and records, the administrative and judicial procedures
by which a taxpayer may appeal or seek review of any adverse decision
of the Borough, the procedure for filing and processing claims and
taxpayer complaints, and the enforcement procedures. The Borough 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 Borough
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 requests for information by the Borough. The Borough
may grant additional reasonable extensions to its initial request.
The Borough shall not take action against a taxpayer for the tax year
in question until the expiration of the applicable response period,
including any extensions.