[Adopted 1-4-1999 by Ord. No. 261]
The following definitions shall apply to the
Local Taxpayers Bill of Rights[1] as well as all exhibits attached hereto:
The determination by a local taxing authority of the amount
of underpayment by a taxpayer.
Includes all taxes levied under the Local Tax Enabling Act
(Act 511),[2] as well as any per capita, occupation assessment, occupational
privilege, amusement, admissions, earned income or net profits tax.
This policy does not apply to real property taxes.
Any payment of eligible tax which is determined in the manner
provided by law not to be legally due.
Chartiers Township, as well as any officer, agent, agency,
clerk, income tax officer, collector, employee or other person who
the Township has assigned responsibility for the audit, assessment,
determination or administration of an eligible tax.
An individual, corporation, partnership or any other entity
subject to or claiming exemption from any eligible tax.
The amount or portion of any eligible tax determined to be
legally due in the manner provided by law for which payment or remittance
has not been made.
The Board of Supervisors hereby generally adopts
the provisions of the Local Taxpayers Bill of Rights, attached hereto
and made a part hereof, and marked as Exhibit "A,"[1] and hereby mandates that the Tax Collector shall take
all appropriate action to be in compliance with the provisions of
the Local Taxpayers Bill of Rights when carrying out its duties as
tax collector for Chartiers Township.
[1]
Editor's Note: Exhibit A is on file in the Township offices
and available for inspection.
The Board of Supervisors of Chartiers Township
does hereby adopt the form of disclosure statement of the Local Taxpayers
Bill of Rights[1] attached hereto and made a part hereof, and attached as
Exhibit "B,"[2] as amended from time to time in order to be in compliance
with applicable law, providing an explanation of taxpayer rights and
the obligations of the Township of Chartiers.
The Board of Supervisors of Chartiers Township
hereby adopts and establishes the Act 50[1] administrative appeals procedures, attached hereto and
made a part hereof, as amended from time to time,[2] in order to be in compliance with applicable law, providing
for the right of taxpayers to receive determinations on petitions
pertaining to the assessment, determination or refund of eligible
taxes.
The Board of Supervisors of Chartiers Township
will, by resolution, appoint a Hearing Officer to adjudicate all taxpayers'
petitions pertaining to the assessment, determination or refund of
the eligible taxes.
A.
Any information
gained by the Township as a result of any audit, return, report, investigation,
hearing or verification shall be confidential tax information. It
shall be unlawful, except for official purposes or as provided by
law, for the Township to:
(1)
Divulge
or make known in any manner any confidential information gained in
any return, investigation, hearing or verification to any person.
(2)
Permit
confidential tax information or any book containing any abstract or
particulars thereof to be seen or examined by any person.
(3)
Print,
publish or make known in any manner any confidential tax information.
B.
An offense
under this section is a misdemeanor of the third degree, and upon
conviction thereof, a fine of not more than $2,500 and costs, or a
term of imprisonment for not more than one year, or both, may be imposed.
If the offender is an officer or employee of the Township, the officer
or employee shall be dismissed from office or discharged from employment.
A taxpayer shall have at least 30 calendar days
from the mailing date to respond to a request for information from
the Township. When the Township requests information from a taxpayer,
it shall simultaneously provide the taxpayer with an Information Request
Time Extension Procedure Notice. The form for such notice is attached
hereto as Exhibit "C."[2] If the taxpayer requests a reasonable extension of time
to respond to an information request and states good cause, the request
will be granted. The Township will not take any action against a taxpayer
for the year in question until the expiration of the applicable response
period, including extensions.
