[Adopted 2-4-1999 by Ord. No. 1999-2]
This article is adopted in compliance with Act 50 of 1998 as it relates to the Local Taxpayers Bill of Rights, 53 Pa.C.S.A. §§ 8421 through 8438.
This article shall apply to all eligible taxes, as defined by 53 Pa.C.S.A. § 8422, which are levied by Hellam Township, York County, Pennsylvania. Eligible taxes may include the following: per capita, occupational, occupational privilege, mercantile and business privilege, earned income, net profit, realty transfer, and any other tax authorized or permitted under the Act of December 31, 1965 (P.L. 1257, No. 511), known as the Local Tax Enabling Act. Eligible taxes shall not include taxes upon real estate.
This article adopts a Local Taxpayers Bill of Rights, dated February 4, 1999, in the form presented at the meeting during which this article was adopted, which includes the following:
A. 
Taxpayer rights and Hellam Township's obligation during an audit or administrative review of the taxpayer's books or records.
B. 
Administrative and judicial procedures for a taxpayer to appeal or seek review of a tax decision.
C. 
Procedures for filing and processing refund claims and taxpayer complaints.
D. 
Enforcement procedures.
Taxpayers of Hellam Township shall be notified of the Local Taxpayers Bill of Rights whenever they are contacted regarding an assessment, audit, determination, review and collection of any eligible tax covered by the Local Taxpayers Bill of Rights.
It shall be the responsibility of the Hellam Township Board of Supervisors to develop procedures to implement the Local Taxpayers Bill of Rights.
A copy of the Local Taxpayers Bill of Rights shall be available at the Hellam Township Municipal Building, located at 44 Walnut Springs Road, York, Pennsylvania, 17406, or mailed, upon request, at no expense to the taxpayer.
The following procedure is adopted to receive and to make determination on petitions from taxpayers relating to assessment, determination, or refund of an eligible tax. Review or hearing and decision by the Hellam Township Board of Supervisors.
The provisions of this article shall not be taken or construed to conflict with or otherwise limit the provisions of any other statute or ordinance imposing any other or greater requirements, or restrictions, and in the event of any such duplication, the provisions imposing the greater requirements or restriction shall prevail.