[Adopted 1-5-1999 by Res. No. 281 (Ch. 24, Part 6, of the 1983 Code)]
A. 
As a local taxing authority, Council recognizes the Borough's responsibility to comply with the requirements of the Tax Reform Act of 1998.[1]
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
B. 
"Eligible taxes" shall be defined as all non-real-estate taxes, including per capita; occupations, occupation assessment and occupation privilege; income and net profits; business gross receipts privilege; amusements or admissions; and any other tax authorized by the Local Tax Enabling Law.[2]
[2]
Editor's Note: See 53 P.S. § 6924.101 et seq.
C. 
Council shall adopt a Local Taxpayers Bill of Rights that includes the following components:
(1) 
Taxpayer rights and the Borough's obligation during an audit or administrative review of the taxpayer's books or records.
(2) 
Administrative and judicial procedures for a taxpayer to appeal or seek review of a tax decision.
(3) 
Procedures for filing and processing refund claims and taxpayer complaints.
(4) 
Enforcement procedures.
D. 
Council shall ensure that taxpayers are notified about the Borough's Local Taxpayers Bill of Rights any time they are contacted regarding assessment, audit, determination, review and collection of any tax other than property taxes.
E. 
It shall be the responsibility of Council to develop procedures to implement this policy, which shall include:
(1) 
Preparation and dissemination of the required notice of availability of the Local Taxpayers Bill of Rights.
(2) 
Preparation of a Local Taxpayers Bill of Rights.
(3) 
Preparation of a procedure for the Borough to request information from a taxpayer.
(4) 
Establishment of an administrative appeals process.
(5) 
Development of the form, content, process and deadlines for taxpayers to file a tax appeal petition.
(6) 
Formulation of rules of practice and procedure for hearings.
F. 
Council shall respond to taxpayer requests for a Local Taxpayers Bill of Rights by making copies available at the Borough office or mailing at the Borough's expense.
G. 
Information obtained by the Borough as a result of an audit, return, report, investigation, hearing or verification shall be confidential.
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.[1]
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
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.
A. 
Minimum time period for taxpayer response.
(1) 
The taxpayer has 30 calendar days from the mailing date to respond to the Borough requests for tax information.
(2) 
Upon written request, the Borough will grant reasonable time extensions for good cause.
(3) 
The Borough will notify the taxpayer of the procedures to obtain an extension in its initial request for tax information.
B. 
Requests for prior year returns.
(1) 
An initial Borough request may cover only taxes required to be paid or tax returns required to be filed no more than three years prior to the mailing date of the request.
(2) 
The Borough may make a subsequent request relating to other taxes or returns if, after the initial request, the Borough determines that the taxpayer failed to file a tax return, underreported income, or failed to pay a tax for one or more of the tax periods covered by the initial request.
C. 
Use of federal tax information. The Borough may require a taxpayer to provide copies of federal tax returns if the Borough can show that the information is reasonably necessary for enforcement or collection of a tax and the information is not available from the Pennsylvania Department of Revenue or other sources.
A. 
A taxpayer may file a written request with the Borough for a refund or credit. The filing of a written request will not preclude a taxpayer from later filing a tax appeal petition as discussed below. The request must be made within three years of the due date for filing the return or one year after payment of the tax, whichever is later. If no return is required, the request must be made within three years after the payment due date or within one year after payment, whichever is later. A tax return filed by the taxpayer showing a tax overpayment will be considered a written request for a cash refund unless the return indicates otherwise. If the taxpayer pays a tax as a result of receiving a notice of underpayment, the taxpayer must file a written request for a refund within one year of the payment date. Subject to certain exceptions, the Borough will pay interest, at a rate determined pursuant to the state law, from the date of overpayment until the date of resolution.
B. 
Tax appeal petitions.
(1) 
To appeal a tax assessment or denial of a refund request, the taxpayer must file a tax appeal petition with the Borough's office. The petition must be mailed or delivered to the attention of the Borough at the following address: 306 East Water Street, P.O. Box 83, Slippery Rock, Pennsylvania 16057.
(2) 
Tax appeal petitions requesting a refund must be filed within the time set forth above under Subsection A of this section.
(3) 
Tax appeal petitions appealing a tax assessment or notice of underpayment must be filed within 90 days after the date of the tax assessment or underpayment notice.
(4) 
Regulations regarding the form and content of petitions, as well as practice and procedure for tax appeals, may be obtained in person or by mailing a request to the above address or by calling the Borough at (724) 794-6391 during the hours of 9:00 a.m. to 3:00 p.m.
C. 
Decision.
(1) 
If not otherwise resolved, the hearing board will issue a decision on tax appeal petitions within 60 days after receipt of a complete and accurate petition.
(2) 
If the petition was complete and accurate when filed, the failure to render a decision within 60 days will result in the petition being deemed approved.
D. 
Appeals to court.
(1) 
Both the taxpayer and the Borough may appeal the decision of the hearing board to the Court of Common Pleas.
(2) 
Appeals to the Court must be filed with the Court within 30 days after the date of the decision.
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.[1]
[1]
Editor's Note: Original § 611, Applicability/eligible taxes, of the 1983 Code, which immediately followed this section, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
A. 
Filing.
(1) 
As explained more fully in the disclosure statement, petitions should be filed with the Borough office.
(2) 
Petitions must be filed within the time limits explained in the disclosure statement. Petitions received by the Borough are considered timely filed if received by the Borough by the required date or if mailed and postmarked by the United States Postal Service on or before the required date. The burden is on the taxpayer to present evidence sufficient to prove the petition was timely filed.
B. 
Contents. Petitions must be in writing, signed by the taxpayer (if the taxpayer is an entity, a partner or officer must sign), and must contain:
(1) 
Taxpayer's name, address and telephone number.
(2) 
If taxpayer is represented by an attorney, accountant or other qualified individual as explained below, the name, address and telephone number of the representative.
(3) 
Designation of the tax to which the petition relates, including the year or other period and tax amount. A copy of any tax bill, refund request denial or other essential document relating to the petition shall be attached.
(4) 
Taxpayer's license number, account number, employer identification number, social security number or other appropriate identifying designation.
(5) 
A detailed statement in separate numbered paragraphs of the reasons requiring a refund or the objections to the assessment or notice of underpayment being appealed, and the facts supporting such reasons or objections.
A. 
Notice of hearing. If the appeal is not otherwise resolved and the hearing board schedules a hearing, reasonable notice will be given to the taxpayer, in writing, specifying the date, time and place.
B. 
Continuances. The presiding officer of the hearing board may grant a reasonable request for continuance of a scheduled hearing. The request shall be made in writing, shall state the reasons for the requested continuance and shall be received by the presiding officer of the hearing board at least five days prior to the scheduled hearing. The presiding officer shall take appropriate steps to ensure that no statutory time limits are exceeded.
C. 
Transcripts or recordings. Transcripts or recordings of a hearing are not required, but may be made at the discretion of the presiding officer.
D. 
Authority of presiding officers. Presiding officers have the authority to:
(1) 
Regulate the conduct of hearings, including the scheduling, recessing, reconvening and adjournment hearings and all acts proper for the efficient conduct of hearings.
(2) 
Administer oaths and affirmations.
(3) 
Receive evidence.
(4) 
Require production of books, records, documents and other data pertinent to the issues.
E. 
Evidence. Hearings need not adhere to the technical rules of evidence. In cases involving issues of fact, oral testimony shall be under oath or affirmation. At the discretion of the hearing officer, depositions or affidavits may be received in lieu of oral testimony if the actual presence of a witness is not feasible.