Upon receipt of a taxpayer petition relating to assessment,
determination or refund of an eligible tax, the Borough shall review
said petition, and, if the Borough disagrees with the position of
the taxpayer or if the Borough is unable to otherwise resolve the
disagreement, the petition shall be forwarded to the tax appeal hearing
board for coordination with all interested municipalities and for
resolution within statutory requirements.
Every taxpayer is obligated to pay all taxes levied by the Borough,
hereinafter frequently referred to as "municipality," to which the
taxpayer is subject. When taxes are not paid or the Borough has a
question about whether a taxpayer has fulfilled all tax obligations,
the Borough has legal rights to enforce taxpayer obligations. In conjunction
with taxpayer obligations and Borough rights, the Commonwealth of
Pennsylvania has enacted a Local Taxpayers Bill of Rights which grants
legal rights to taxpayers and creates obligations for municipalities
so that equity and fairness control how municipalities collect taxes.
This document is the disclosure statement required by the bill of
rights. This document is merely a summary of your rights. For a complete
statement of your rights and obligations of the Borough, see 53 Pa.C.S.A.
Chapter 84, Subchapter C.
This disclosure statement applies to eligible taxes levied by
the Borough. For this purpose, eligible taxes include any tax levied
by the Borough other than the real estate tax. This disclosure statement
does not apply to real estate taxes. The specific eligible taxes levied
by the Borough are earned income tax, per capita tax and occupational
privilege tax. Unless expressly provided in the Local Taxpayers Bill
of Rights, the failure of any Borough representative to comply with
any provision of this disclosure statement, related regulations or
the Local Taxpayers Bill of Rights will not excuse the taxpayer from
paying the taxes owed. The earned income tax is collected and administered
by the Borough Earned Income Tax Collector. A separate disclosure
statement relating to the earned income tax is available from that
office. This disclosure statement does not apply to the earned income
tax.
Depending on the type of tax involved and the specific circumstances,
if a taxpayer has not paid a tax liability determined to be due or
which the Borough has reason to believe might be due, possible Borough
enforcement options include:
A. Inquiry by the Borough to the taxpayer.
B. Borough audit of taxpayer records.
C. The Borough may contact the taxpayer and attempt to resolve the liability
through payment in full, an installment payment plan, or compromise.
D. The Borough may employ private collection agencies to collect the
tax.
E. The Borough may file a lien against the taxpayer, and in some cases,
against an employer or other person responsible for payment of the
tax.
F. The Borough may attach or require an employer to make reductions
in the wages or earnings of the taxpayer.
G. The Borough may file suit against the taxpayer before a Magisterial
District Judge or in the County Court of Common Pleas.
H. The Borough may execute and attach taxpayer bank accounts, sell taxpayer
vehicles, other personal property or real estate, based on a judgment
or lien obtained through legal proceedings.
I. The Borough may seek criminal prosecution of the taxpayer.
Information gained by the Borough as the result of any audit,
report, investigation, hearing or verification shall be confidential.
However, confidentiality will not preclude disclosure for official
purposes, whether in connection with legal proceedings or otherwise,
and will not preclude disclosure to the extent required by applicable
law.
If a taxpayer has a complaint about a Borough action relating
to taxes, the Borough may be contacted in writing at the Slippery
Rock Borough office, 306 East Water Street, P.O. Box 83, Slippery
Rock, Pennsylvania 16057. The Borough's counsel and the Borough's
Solicitor will facilitate resolution of the complaint.
The Local Taxpayers Bill of Rights requires every Borough to
adopt regulations concerning the form and content of petitions, as
well as practice and procedure for tax appeal petitions. This document
contains the regulations required by the Bill of Rights. In addition,
the Borough (hereinafter frequently referred to as "municipality")
has published a disclosure statement required by the Bill of Rights.