[HISTORY: Adopted by the Borough Council of the Borough of
Spring Grove 5-3-1999 by Ord. No.
3-1999 (Ch. 50 of the 1985 Code).[1] Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 362.
[1]
Editor's Note: This ordinance also provided that it shall
be applicable to eligible taxes as of 1-1-1999.
The rules and regulations attached hereto as Schedule 1 and
incorporated herein are hereby approved and adopted.[1]
[1]
Editor's Note: Schedule 1 is on file in the Borough offices.
The disclosure statement, substantially in the form set forth
in Schedule 2 attached hereto and incorporated herein, is hereby approved
and adopted.[1]
[1]
Editor's Note: Schedule 2 is on file in the Borough offices.
The form of petition for appeal and refund, substantially in
the form set forth in Schedule 3 attached hereto and incorporated
herein, is hereby approved and adopted.[1]
[1]
Editor's Note: Schedule 3 is on file in the Borough offices.
The governing body hereby determines that administrative appeal
procedures relating to petitions for appeal and refund submitted by
taxpayers in connection with the assessment, determination or refund
of an eligible tax under the LTBR shall be undertaken by a hearing
officer.
The governing body hereby appoints Robert Wayland as Hearing
Officer. Any future hearing officer appointments shall be by resolution
by the governing body.
The administrative appeal procedures set forth in the rules
and regulations and substantially in the form set forth in Schedule
4, attached hereto and incorporated herein, are hereby approved and
adopted.[1]
[1]
Editor's Note: Schedule 4 is on file in the Borough offices.
In the event any provision, section, sentence, clause or part
of this chapter shall be held to be invalid, such invalidity shall
not affect or impair any remaining provision, section, sentence, clause
or part of this chapter, it being the intent of this governing body
that the remainder of the chapter shall remain in full force and effect.
All ordinances and resolutions or parts thereof, insofar they
are inconsistent with this chapter, are repealed.
